Legal Opinion
Reynolds v. Northern Pac. Ry. Co.
Court of Appeals for the Eighth Circuit
Decided May 14, 1948No. Nos. 13583, 13586PublishedCited by 8 opinions
1Opinion of the Court
JOHNSEN, Circuit Judge.
The Commissioner of Internal Revenue in 1944, for the first time, made assessment of employment taxes under the Carriers Taxing Act of 1937, §§ 1-13, 45 U.S.C.A. §§ 261-273, 26 U.S.C.A. Int.Rev.Code, § 1500 et seq., against Northern Pacific Railway Co. on workers who had been performing services under various contracts between Addison Miller Co. and the Railway Co. and on workers who had been performing services under contracts between A. W. Partridge Co. and the Railway Co. The assessments were for the years 1939 to 1943 inclusive. The Railway Co. paid the assessments…
2Cases cited11 opinions
- United States v. SilkSupreme Court of the United States · 1947
- Bartels v. BirminghamSupreme Court of the United States · 1947
- McLeod v. ThrelkeldSupreme Court of the United States · 1943
- United States v. Alabama Great Southern RailroadSupreme Court of the United States · 1892
- Chicago, Rock Island & Pacific Railway Co. v. BondSupreme Court of the United States · 1916
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Nicholas, Collector of Internal Revenue v. Denver & R.G.W.R. CoCourt of Appeals for the Tenth Circuit · 1952
- Delta Life Ins. Co. v. MartinLouisiana Court of Appeal · 1952
- Kelm, Collector of Internal Revenue v. Chicago, St. P., M. & O. Ry. CoCourt of Appeals for the Eighth Circuit · 1953
- Railway Express Agency, Inc. v. Railroad Retirement BoardCourt of Appeals for the Seventh Circuit · 1958
- Reynolds v. Chicago, St. P., M. & O. Ry. Co.Court of Appeals for the Eighth Circuit · 1948
3 more not listed; retrieve them via the Exa API.