Legal Opinion
Atlantic Coast Life Ins. Co. v. United States
District Court, E.D. South Carolina
Decided January 16, 1948No. 1712PublishedCited by 14 opinions
1Opinion of the Court
WARING, District Judge.
Opinion
The most recent controlling decision of the Supreme Court expounding and explaining the proper application of taxes under the social security act is in the case of United States v. Silk, 331 U.S. 704, 67 S.Ct. 1463. In that case, together with a companion case (Harrison v. Greyvan Lines, Inc.,) passed upon in the same opinion, the Court gives a full and complete discussion of the impact of the social.security act upon the relationship of employer and employee and the opinion sheds considerable new light upon the proper approach to and consideration of this act…
2Cases cited11 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- United States v. SilkSupreme Court of the United States · 1947
- Magruder v. Yellow Cab Co. of DCCourt of Appeals for the Fourth Circuit · 1944
- Yellow Cab Co. of D. C., Inc. v. MagruderDistrict Court, D. Maryland · 1943
- United States v. DavisCourt of Appeals for the D.C. Circuit · 1946
6 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Simpson v. CommissionerUnited States Tax Court · 1975
- Professional & Executive Leasing v. CommissionerUnited States Tax Court · 1987
- Michael D. Weber Barbara L. Weber v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1995
- Weber v. CommissionerUnited States Tax Court · 1994
- Ellison v. CommissionerUnited States Tax Court · 1970
9 more not listed; retrieve them via the Exa API.