Legal Opinion
United States v. Cain
District Court, S.D. Mississippi
Decided July 2, 1953No. Civ. No. 1912PublishedCited by 2 opinions
1Opinion of the Court
MIZE; District Judge.
The question for determination in this controversy is the constitutionality of sections 480 through 482 of Title 26 U.S.C.A. known as the “Tax on Self-Employment Income”. These sections were enacted into law as the Self Employment Contributions Act of August 28, 1950.
The fact9 are stipulated by the parties. The Government filed suit against Mrs. Mary D. Cain for the .sum of $41.32 plus interest, and against, her niece, Mary Lou Butler, the assignee of the assets of the Summit Sun, a newspaper theretofore owned by Mrs. Cain, and of all other property formerly owned by Mrs.…
2Cases cited11 opinions
- United States v. ButlerSupreme Court of the United States · 1936
- Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
- Helvering v. DavisSupreme Court of the United States · 1937
- Child Labor Tax CaseSupreme Court of the United States · 1922
- United States v. KahrigerSupreme Court of the United States · 1953
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3Cited by2 opinions
- Cain v. United StatesCourt of Appeals for the Fifth Circuit · 1954
- United States v. RussellDistrict Court, D. Rhode Island · 1959