Legal Opinion
Ridge Country Club v. United States
Court of Appeals for the Seventh Circuit
Decided May 7, 1943No. 8219PublishedCited by 10 opinions
1Opinion of the Court
EVANS, Circuit Judge.
We are, by this appeal, called upon to apply the Federal Unemployment and Insurance Contribution Tax Acts1 to a golf club that hires a professional instructor and pays him a salary and also, pursuant to his employment agreement, permits him to carry on a business for his profit on the property of the club. The outcome turns upon our answer to the question,- — ■ What is the proper base for determining the tax? Should it include, in addition to the pro’s salary of $1200 a year, the substantial profits made by him in conducting his golf shop, together with his earnings…
2Cases cited1 opinion
- Williams v. Jacksonville Terminal Co.Supreme Court of the United States · 1942
3Cited by10 opinions
- Charlotte's Office Boutique, Inc. v. Comm'rUnited States Tax Court · 2003
- Grace v. MagruderCourt of Appeals for the D.C. Circuit · 1945
- Hemmerle v. HobbyDistrict Court, D. New Jersey · 1953
- Hearst Publications, Inc. v. United StatesDistrict Court, N.D. California · 1946
- Whalen v. HarrisonDistrict Court, N.D. Illinois · 1943
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