Legal Opinion
Birmingham v. Bartels
Court of Appeals for the Eighth Circuit
Decided January 6, 1947No. 13124, 13125, 13127PublishedCited by 19 opinions
1Opinion of the Court
JOHNSEN, Circuit Judge.
These are appeals by a Collector of Internal Revenue from judgments of a District Court in favor of two ballroom operators 1 for refunds of social security taxes (retirement and unemployment), 26 U.S. C.A. Int.Rev.Code, §§ 1400,2 1410, 1600, collected from the operators on the leaders and members of a number of traveling orchestras, which had furnished the music, mostly on single-night engagements,3 for some public dances held at the ballrooms during 1941 and 1942. The leaders of the orchestras which had played at one of the ballrooms intervened in that suit to oppose…
2Cases cited31 opinions
- National Labor Relations Board v. Hearst Publications, Inc.Supreme Court of the United States · 1944
- Higgins v. SmithSupreme Court of the United States · 1940
- Maxwell Land-Grant CaseSupreme Court of the United States · 1887
- Singer Manufacturing Co. v. RahnSupreme Court of the United States · 1889
- Radio City Music Hall Corp. v. United StatesCourt of Appeals for the Second Circuit · 1943
26 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Bartels v. BirminghamSupreme Court of the United States · 1947
- William J. Sullivan and Georgia K. Sullivan v. United StatesCourt of Appeals for the Eighth Circuit · 1966
- Fahs v. Tree-Gold Co-Op. Growers of Florida, Inc.Court of Appeals for the Fifth Circuit · 1948
- Allan & Gloria Molasky v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
- Meredith Corp. v. CommissionerUnited States Tax Court · 1994
14 more not listed; retrieve them via the Exa API.