Legal Opinion
Deecy Products Co. v. Welch
Court of Appeals for the First Circuit
Decided December 19, 1941No. 3683PublishedCited by 30 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
The plaintiff brought this action to recover taxes for the year 1936 alleged to have been illegally assessed and collected by the defendant under Title IX, § 901 et seq. of the Social Security Act of 1935, 49 Stat. 639, 642, 42 U.S.C.A. § 1101 et seq. It denied that it was “an employer” under Section 907. However, the district judge held that the plaintiff was “an employer” subject to the Act and entered judgment for the defendant. The plaintiff has appealed.
The parties stipulated that the plaintiff, a Massachusetts corporation, during the calendar year 1936 had at…
2Cases cited15 opinions
- Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
- Brewster v. GageSupreme Court of the United States · 1930
- Claim of Bowne v. S. W. Bowne Co.New York Court of Appeals · 1917
- Texas Co. v. HigginsCourt of Appeals for the Second Circuit · 1941
- Carville v. A. F. Bornot & Co.Supreme Court of Pennsylvania · 1926
10 more not listed; retrieve them via the Exa API.
3Cited by30 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
- Social Security Board v. WarrenCourt of Appeals for the Eighth Circuit · 1944
- Fahs v. Tree-Gold Co-Op. Growers of Florida, Inc.Court of Appeals for the Fifth Circuit · 1948
- United States v. GriswoldCourt of Appeals for the First Circuit · 1941
25 more not listed; retrieve them via the Exa API.