Legal Opinion
Texas Carbonate Company v. R. L. Phinney, District Director of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided August 7, 1962No. 18854PublishedCited by 21 opinions
1Opinion of the Court
JONES, Circuit Judge.
The appellant, Texas Carbonate Company, yielded to the demands of the District Director of Internal Revenue and paid the Unemployment Compensation and Social Security contributions which had been claimed with respect to payments made by Texas Carbonate to Luther H. Miller. Having paid the Government, the Company brought suit for a refund on the ground that Miller was an independent contractor and was not an employee within the meaning of the statutes under which the contributions are levied. Miller was one of four stockholders of Texas Carbonate Company, owning…
2Cases cited16 opinions
- Commissioner v. Scottish American Investment Co.Supreme Court of the United States · 1945
- Lumber Mutual Casualty Ins. Co. v. StukesCourt of Appeals for the Fourth Circuit · 1947
- Moore-Handley Hardware Co. v. WilliamsSupreme Court of Alabama · 1939
- Strangi v. United StatesCourt of Appeals for the Fifth Circuit · 1954
- Ringling Bros.-Barnum & Bailey Combined Shows, Inc. v. HigginsCourt of Appeals for the Second Circuit · 1951
11 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Breaux and Daigle, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1990
- Joseph M. Grey Pub. Accountant, P.C. v. Comm'rUnited States Tax Court · 2002
- Nu-Look Design, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 2004
- Yeagle Drywall Co. v. CommissionerCourt of Appeals for the Third Circuit · 2002
- Kurio v. United StatesDistrict Court, S.D. Texas · 1968
16 more not listed; retrieve them via the Exa API.