Legal Opinion
Edwards v. United States
United States Court of Claims
Decided December 3, 1958No. 126-55PublishedCited by 17 opinions
1Opinion of the Court
JONES, Chief Judge.
This is an action by a taxpayer to recover from the Government Federal insurance contribution taxes paid under section 1400 et seq., of the Internal Revenue Code of 1939 (26 U.S.C. § 1400 et seq.) for the period January 1, 1949, through December 31, 1952. The issue presented is whether certain mechanics called “applicators” and their helpers, performing services for the plaintiff, were or were not employees within the meaning of section 1426(d) of the Internal Revenue Code of 1939, as amended. That section provides in pertinent part as follows:
“(d) Employee. The term…
2Cases cited16 opinions
- United States v. SilkSupreme Court of the United States · 1947
- Bartels v. BirminghamSupreme Court of the United States · 1947
- Radio City Music Hall Corp. v. United StatesCourt of Appeals for the Second Circuit · 1943
- Party Cab Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1949
- Ringling Bros.-Barnum & Bailey Combined Shows, Inc. v. HigginsCourt of Appeals for the Second Circuit · 1951
11 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Cape Shore Fish Co., Inc. v. The United StatesUnited States Court of Claims · 1964
- Illinois Tri-Seal Products, Inc. v. United StatesUnited States Court of Claims · 1965
- Arthur Venneri Co. v. United StatesUnited States Court of Claims · 1965
- Cutler v. United StatesUnited States Court of Claims · 1960
- Billy G. Powers, T/a Powers Roofing Company v. The United StatesUnited States Court of Claims · 1970
12 more not listed; retrieve them via the Exa API.