Legal Opinion
Chas. C. Steward MacH. Co. v. Davis
Court of Appeals for the Fifth Circuit
Decided March 20, 1937No. 8410PublishedCited by 12 opinions
1Opinion of the Court
SIBLEY, Circuit Judge.
The Charles C. Steward Machine Company sued the Collector of Internal Revenue to recover a tax of $46.14 collected from it as the employer of more than eight persons during the year 1936, by virtue of title IX of the Social Security Act (sections 901-910), 49 Stat. 639 (42 U.S.C.A. §§ 1101-1110). The tax is alleged to have been wrongfully and illegally assessed and collected because the Social Security Act is unconstitutional and void for reasons in brief as follows: (1) The act in purpose and effect coerces the enactment by the States of unemployment compensation laws.…
2Cases cited6 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- LaBelle Iron Works v. United StatesSupreme Court of the United States · 1921
- Bromley v. McCaughnSupreme Court of the United States · 1929
- Florida v. MellonSupreme Court of the United States · 1927
- Beeland Wholesale Co. v. DavisCourt of Appeals for the Fifth Circuit · 1937
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Abney v. CampbellCourt of Appeals for the Fifth Circuit · 1953
- Lowe v. FulfordSupreme Court of Alabama · 1983
- In Re Wm. Akers, Jr., Co.Court of Appeals for the Third Circuit · 1941
- Buckstaff Bath House Company v. McKinley, Commr.Supreme Court of Arkansas · 1939
- Fletcher v. JonesCourt of Appeals for the D.C. Circuit · 1939
7 more not listed; retrieve them via the Exa API.