Legal Opinion
Nicholas v. Richlow Mfg. Co.
Court of Appeals for the Tenth Circuit
Decided December 17, 1941No. 2364PublishedCited by 16 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
The Richlow Manufacturing Company1 paid employers’ excise taxes under the Social Security Act, 42 U.S.C.A. § 301 et seq., for the years 1937 and 1938, aggregating $133.66, and duly filed its claims for refund thereof. The claims were denied. It brought this action against Nicholas, Collector, to recover the taxes so paid. From a judgment in favor of the taxpayer, the Collector has appealed.
The taxpayer is a Colorado corporation. Its stock is held by James E. Low, Ora B. *17Low, and Roy O. Williams. Throughout the years 1937 and 1938 and for more than 20 weeks during the…
2Cases cited4 opinions
- Helvering v. WinmillSupreme Court of the United States · 1938
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- Griswold v. United StatesDistrict Court, D. Massachusetts · 1941
- Deecy Products Co. v. WelchDistrict Court, D. Massachusetts · 1940
3Cited by16 opinions
- Jones v. Gaylord Guernsey FarmsCourt of Appeals for the Tenth Circuit · 1942
- Latimer v. United StatesDistrict Court, S.D. California · 1943
- National Bank v. Fidelity & Casualty Co.Court of Appeals for the Fourth Circuit · 1942
- United States v. BernsteinCourt of Appeals for the Fourth Circuit · 1949
- Independent Petroleum Corp. v. FlyCourt of Appeals for the Fifth Circuit · 1944
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