Legal Opinion
Batt v. United States
Court of Appeals for the Ninth Circuit
Decided November 23, 1945No. 11091PublishedCited by 2 opinions
1Opinion of the Court
HEALY, Circuit Judge.
The appeal is from a judgment in favor of the United States in an action brought pursuant to § 3744 Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 3744, for the recovery of taxes for the year 1938, claimed to be payable as unemployment compensation under Title IX of the Social Security Act, 42 U.S.C.A. § 1101 et seq.
We summarize the facts as stipulated below. Appellant was a farmer owning or leasing some 800 acres of land in Idaho, on which he raised potatoes, onions, lettuce, carrots, and peas, as well as general crops with which the case is not concerned. He…
2Cases cited8 opinions
- North Whittier Heights Citrus Ass'n v. National Labor Relations BoardCourt of Appeals for the Ninth Circuit · 1940
- Batt v. Unemployment Compensation Division of Industrial Accident BoardIdaho Supreme Court · 1942
- Chester C. Fosgate Co. v. United StatesCourt of Appeals for the Fifth Circuit · 1942
- Jones v. Gaylord Guernsey FarmsCourt of Appeals for the Tenth Circuit · 1942
- Stuart v. KleckCourt of Appeals for the Ninth Circuit · 1942
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3Cited by2 opinions
- Burger v. Social Security BoardDistrict Court, S.D. California · 1946
- Farming, Inc. v. John E. Manning, Collector of Internal RevenueCourt of Appeals for the Third Circuit · 1955