Legal Opinion
United States v. Turner Turpentine Co.
Court of Appeals for the Fifth Circuit
Decided April 15, 1940No. 9306PublishedCited by 28 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
Appellees, owners and operators of a Georgia turpentine farm, first sought unsuccessfully 1 to enjoin the assessment and collection of taxes under the Social Security Act, U.S.C., Title 42, Sections 1001, 1004, 1007 and 1101, 42 U.S.C.A. §§ 1001, 1004, 1007, 1101, then paid the taxes 2 and brought this suit for their refund. Upon the facts which were without dispute, the District Judge thought that the labor with regard to which the taxes were imposed and collected, to-wit, the production of gum from oleoresin by the scarification of living pine trees and its…
2Cases cited15 opinions
- Keeney v. BeasmanCourt of Appeals of Maryland · 1936
- Hill v. Georgia Casualty Co.Texas Commission of Appeals · 1932
- Union Naval Stores Co. v. United StatesSupreme Court of the United States · 1916
- Rodgers v. Nebraska State Railway CommissionNebraska Supreme Court · 1938
- Lowe v. North Dakota Workmen's Compensation BureauNorth Dakota Supreme Court · 1936
10 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Gay v. Canada Dry Bottling Co. of FloridaSupreme Court of Florida · 1952
- Irvine Co. v. California Employment CommissionCalifornia Supreme Court · 1946
- Jones v. Gaylord Guernsey FarmsCourt of Appeals for the Tenth Circuit · 1942
- Stuart v. KleckCourt of Appeals for the Ninth Circuit · 1942
- Ruben Bracamontes v. The Weyerhaeuser Co.Court of Appeals for the Fifth Circuit · 1988
23 more not listed; retrieve them via the Exa API.