Legal Opinion
Stuart v. Kleck
Court of Appeals for the Ninth Circuit
Decided July 6, 1942No. 10008PublishedCited by 21 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
W. P. Stuart, as United States Collector of Internal Revenue for the District of Arizona, appellant here, claiming authority under the Social Security Act, exacted from Jack S. Kleck, appellee, taxes for 1936, 1937, and 1938, which were paid under protest. Thereafter this suit was brought in the United States District Court for the District of Arizona to recover the payments. Judgment was entered for appellee, and appellant appeals.
The question presented is whether the services performed by the taxpayer’s employees constituted “agricultural labor” within the meaning of…
2Cases cited7 opinions
- North Whittier Heights Citrus Ass'n v. National Labor Relations BoardCourt of Appeals for the Ninth Circuit · 1940
- United States v. Turner Turpentine Co.Court of Appeals for the Fifth Circuit · 1940
- Sylcord v. HornSupreme Court of Iowa · 1917
- Chester C. Fosgate Co. v. United StatesCourt of Appeals for the Fifth Circuit · 1942
- Bykle v. District Court of Watonwan CountySupreme Court of Minnesota · 1918
2 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Asheville Tobacco Board of Trade, Inc., a Corporation v. Federal Trade CommissionCourt of Appeals for the Fourth Circuit · 1959
- California Employment Commission v. KovacevichCalifornia Supreme Court · 1946
- Roig v. Junta Azucarera de Puerto RicoSupreme Court of Puerto Rico · 1954
- Irvine Co. v. California Employment CommissionCalifornia Supreme Court · 1946
- Latimer v. United StatesDistrict Court, S.D. California · 1943
16 more not listed; retrieve them via the Exa API.