Legal Opinion
United States v. Griswold
Court of Appeals for the First Circuit
Decided December 19, 1941No. 3697PublishedCited by 29 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
The plaintiffs, trustees of a Massachusetts business trust, brought this action to recover taxes paid by the trust under Section 901 et seq. of the Social Security Act of 1935, 49 Stat. 639, 642, 42 U.S.C.A. § 1101 et seq. with respect to the compensation received by the plaintiffs for their services as trustees during the years 1936, 1937 and 1938, urging that the tax should not have been imposed since the trustees were not rendering services in an employment relationship. Judgment was entered for the plaintiffs in the district court and the defendant has appealed.
On…
2Cases cited3 opinions
- Helvering v. HammelSupreme Court of the United States · 1941
- Texas Co. v. HigginsCourt of Appeals for the Second Circuit · 1941
- Deecy Products Co. v. WelchCourt of Appeals for the First Circuit · 1941
3Cited by29 opinions
- Harrison Property Management Co. v. United StatesUnited States Court of Claims · 1973
- Carroll v. Social Security BoardCourt of Appeals for the Seventh Circuit · 1942
- Deecy Products Co. v. WelchCourt of Appeals for the First Circuit · 1941
- Yellow Cab Co. of D. C., Inc. v. MagruderDistrict Court, D. Maryland · 1943
- Hearst Publications, Inc. v. United StatesDistrict Court, N.D. California · 1946
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