Legal Opinion
Dimmitt-Rickhoff-Bayer Real Estate Co. v. Finnegan, Collector of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 8, 1950No. 13987_1PublishedCited by 27 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
The question for decision in this action for the recovery of alleged overpayments of employment taxes for the years 1943 and 1944, assessed under the Internal Revenue Code, Title 26 U.S.C.A. § 1600 et seq., is whether the real estate salesmen of the plaintiff (appellant), a Missouri corporation engaged in the real estate brokerage business in the City and County of St. Louis, Missouri, were its employees within the meaning of § 1607(i) of the Internal Revenue Code as amended by Congressional Joint Resolution 296 of June 14, 1948, retroactive to February 10, 1939, c.…
2Cases cited12 opinions
- United States v. SilkSupreme Court of the United States · 1947
- Singer Manufacturing Co. v. RahnSupreme Court of the United States · 1889
- Radio City Music Hall Corp. v. United StatesCourt of Appeals for the Second Circuit · 1943
- Railroad Company v. HanningSupreme Court of the United States · 1873
- A. J. Meyer & Co. v. Unemployment Compensation CommissionSupreme Court of Missouri · 1941
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3Cited by27 opinions
- Commonwealth v. SavageMassachusetts Appeals Court · 1991
- Illinois Tri-Seal Products, Inc. v. United StatesUnited States Court of Claims · 1965
- Commonwealth v. Hecker & Co.Supreme Court of Pennsylvania · 1962
- McClain v. ChurchArizona Supreme Court · 1951
- Edwards v. United StatesUnited States Court of Claims · 1958
22 more not listed; retrieve them via the Exa API.