Legal Opinion
Shreveport Laundries, Inc. v. United States
District Court, W.D. Louisiana
Decided May 31, 1949No. Civ. A. No. 2388PublishedCited by 2 opinions
1Opinion of the Court
PORTERIE, District Judge,
This is an action for the refund of amounts paid under the Federal Insurance Contributions Act, 26 U.S.C. §§ 1400-1432, 26 U.S.C.A. §§ 1400-1432; and the Federal Unemployment Tax Act, 26 U.S.C. §'§ 1600— 1611, 26 U.S.C.A. §§ 1600-1611, with respect to the remuneration of one Gus A. Migurski, deceased, arid his widow, Mrs. Martha Alice Migurski.
On August 5, 6, and 11, and September 2, 1947, the Collector of Internal Revenue levied deficiency assessments against petitioner for Social Security taxes allegedly due under the two acts upon remuneration received by Mr. and…
2Cases cited9 opinions
- United States v. SilkSupreme Court of the United States · 1947
- Bartels v. BirminghamSupreme Court of the United States · 1947
- Radio City Music Hall Corp. v. United StatesCourt of Appeals for the Second Circuit · 1943
- Cimorelli v. New York Cent. R. Co.Court of Appeals for the Sixth Circuit · 1945
- Glenn v. BeardCourt of Appeals for the Sixth Circuit · 1944
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3Cited by2 opinions
- Rambin v. EwingDistrict Court, W.D. Louisiana · 1952
- Sabbagha v. CelebrezzeDistrict Court, E.D. South Carolina · 1964