Legal Opinion
Bartels v. Birmingham
District Court, S.D. Iowa
Decided January 5, 1945No. 294, 328PublishedCited by 11 opinions
1Opinion of the Court
DEWEY, District Judge.
The above entitled actions came on for hearing on their merits on December 11, 1944, at Des Moines. Evidence was introduced, arguments had and the cases submitted on their merits, with additional written briefs.
The two actions were consolidated for trial and one opinion and one findings of fact will be applicable to each case.
The actions were brought by certain operators of ballrooms in Iowa against the Collector of Internal Revenue to recover taxes paid to him under the Federal Insurance Contributions Act, 26 U.S.C.A. Int. Rev.Code, § 1400 et seq., and the Federal…
2Cases cited29 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Griffiths v. CommissionerSupreme Court of the United States · 1939
- Radio City Music Hall Corp. v. United StatesCourt of Appeals for the Second Circuit · 1943
- In Re the Claim of MortonNew York Court of Appeals · 1940
- Industrial Commission v. Northwestern Mutual Life InsuranceSupreme Court of Colorado · 1939
24 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Bartels v. BirminghamSupreme Court of the United States · 1947
- Birmingham v. BartelsCourt of Appeals for the Eighth Circuit · 1947
- Spillson v. SmithCourt of Appeals for the Seventh Circuit · 1945
- Nebraska Nat. Hotel Co. v. O'MalleyDistrict Court, D. Nebraska · 1945
- Martin v. Federal Security AgencyDistrict Court, W.D. Pennsylvania · 1947
6 more not listed; retrieve them via the Exa API.