Legal Opinion
Silver v. United States
District Court, N.D. New York
Decided October 22, 1954No. Civ. 4919PublishedCited by 16 opinions
1Opinion of the Court
BRENNAN, Chief Judge.
This litigation raises the question as to the status of certain workers as employees, within the meaning of Section 1426(d) of the Internal Revenue Code as amended by the Act of June 14, 1948, 26 U.S.C.A. § 1426(d).
Maurice H. Silver, doing business as Morris Construction Co. (hereinafter referred to as Morris), brings this action to recover taxes paid by him under the provisions of the Federal Insurance Contributions Tax, 26 U.S.C.A. § 1400 etc., during the period from 1947 to 1950, inclusive. Such payments were computed and paid upon the basis of the earnings of certain…
2Cases cited6 opinions
- United States v. SilkSupreme Court of the United States · 1947
- Bartels v. BirminghamSupreme Court of the United States · 1947
- Radio City Music Hall Corp. v. United StatesCourt of Appeals for the Second Circuit · 1943
- Party Cab Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1949
- Ringling Bros.-Barnum & Bailey Combined Shows, Inc. v. HigginsCourt of Appeals for the Second Circuit · 1951
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Illinois Tri-Seal Products, Inc. v. United StatesUnited States Court of Claims · 1965
- Lifetime Siding, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1966
- Ben v. United StatesDistrict Court, N.D. New York · 1956
- Edwards v. United StatesUnited States Court of Claims · 1958
- Jagolinzer v. United StatesDistrict Court, D. Rhode Island · 1957
11 more not listed; retrieve them via the Exa API.