Legal Opinion
Producers' Crop Improvement Ass'n v. Dallman
Court of Appeals for the Seventh Circuit
Decided November 23, 1949No. 9810_1PublishedCited by 4 opinions
1Opinion of the Court
MAJOR, Chief Judge.
This suit was instituted by the plaintiff to recover taxes paid the defendant in 1946 under the Federal Insurance Contributions Act, 26 U.S.C.A. § 1400 et seq., and under the Federal Unemployment Tax Act, 26 U.S.C.A. § 1600 et seq., for the years 1941 to 1943, inclusive. The District Court after a trial without a jury made findings of fact, entered its conclusions of law and a judgment denying recovery. From this judgment plaintiff appeals.
The sole question involved is whether plaintiff’s employees were engaged in “agricultural labor,” which is similarly defined in each of…
2Cases cited6 opinions
- Miller v. BurgerCourt of Appeals for the Ninth Circuit · 1947
- Yakima Fruit Growers Ass'n v. HennefordWashington Supreme Court · 1935
- Industrial Commission v. United Fruit Growers Ass'nSupreme Court of Colorado · 1940
- Burger v. Social Security BoardDistrict Court, S.D. California · 1946
- In re the Claims of LazarusAppellate Division of the Supreme Court of the State of New York · 1944
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Chester B. Brown Co. v. Employment Security AgencyIdaho Supreme Court · 1956
- Agri-Foods, Inc. v. Industrial CommissionMissouri Court of Appeals · 1974
- O's Gold Seed Co. v. Iowa Employment Security CommissionCourt of Appeals of Iowa · 1977
- Producers' Crop Improvement Ass'n v. DallmanCourt of Appeals for the Seventh Circuit · 1949