Legal Opinion
Woods v. Nicholas
Court of Appeals for the Tenth Circuit
Decided September 5, 1947No. 3464PublishedCited by 20 opinions
1Opinion of the Court
BRATTON, Circuit Judge.
Forrest M. Woods, hereinafter referred to as the taxpayer, instituted this action against Ralph Nicholas, Collector of Internal Revenue for the District of Colorado, hereinafter referred to as the collector, to recover social security taxes paid under protest for the years 1941 and 1943 pursuant to section 901, Title IX of the Social Security Act, 49 Stat. 639, section 1600 of the Internal Revenue Code, 26 U.S.C.A. Int. Rev.Code, § 1600.
These facts were established on the trial. For some time prior to 1933, the taxpayer owned and operated the Zone Cab Company in the…
2Cases cited6 opinions
- United States v. SilkSupreme Court of the United States · 1947
- Bartels v. BirminghamSupreme Court of the United States · 1947
- Jones v. GoodsonCourt of Appeals for the Tenth Circuit · 1941
- Magruder v. Yellow Cab Co. of DCCourt of Appeals for the Fourth Circuit · 1944
- United States v. Mutual Trucking Co.Court of Appeals for the Sixth Circuit · 1944
1 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Richards v. United StatesCourt of Appeals for the D.C. Circuit · 1951
- Party Cab Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1949
- United States v. Twin City Power Company of Georgia, Twin City Power Company of Georgia v. United StatesCourt of Appeals for the Fifth Circuit · 1958
- Elmer E. McDermitt v. United StatesCourt of Appeals for the Sixth Circuit · 1992
- Finch v. State Department of Public WelfareArizona Supreme Court · 1956
15 more not listed; retrieve them via the Exa API.