Legal Opinion
Grace v. Magruder
Court of Appeals for the D.C. Circuit
Decided March 19, 1945No. 8756PublishedCited by 37 opinions
1Opinion of the Court
MILLER, Associate Justice.
Appellant sued to recover from the Collector of Internal Revenue sums assessed and collected as Social Security 1 and Federal Unemployment taxes. 2 The case went to trial in the District Court upon a stipu lation of facts; the findings o'f the trial judge were based upon the stipulation; and judgmént was entered dismissing the complaint.
The principal issue of the case is whether or not “coal hustlers” are employees of the appellant within the meaning of the Social Security Act. 3 Appellant contends that they are not employees; consequently, that he is not liable for…
2Cases cited30 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- National Labor Relations Board v. Hearst Publications, Inc.Supreme Court of the United States · 1944
- Gould v. GouldSupreme Court of the United States · 1917
- South Chicago Coal & Dock Co. v. BassettSupreme Court of the United States · 1940
- Helvering v. BlissSupreme Court of the United States · 1934
25 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- United States v. SilkSupreme Court of the United States · 1947
- United States v. W. M. Webb, Inc.Supreme Court of the United States · 1970
- Schecter v. Merchants Home Delivery, Inc.District of Columbia Court of Appeals · 2006
- Annie W. Dovell v. Arundel Supply CorporationCourt of Appeals for the D.C. Circuit · 1966
- Fahs v. Tree-Gold Co-Op. Growers of Florida, Inc.Court of Appeals for the Fifth Circuit · 1948
32 more not listed; retrieve them via the Exa API.