Legal Opinion
Chicago, St. Paul, Minneapolis & Omaha Ry. Co. v. Kelm
District Court, D. Minnesota
Decided May 26, 1952No. Civ. 1672PublishedCited by 7 opinions
1Opinion of the Court
DONOVAN, District Judge.
Plaintiff brings this action to recover employment taxes for the year 1947. Payment of the taxes under protest, timely claim for refund, and denial thereof, are admitted by defendant.
The -assessment and payment of the taxes stem from defendant’s ruling and contention that employees of Shipley Company, a co-partnership composed of Charles Shipley of Omaha, Nebraska, and John Tonrich of Minneapolis, Minnesota, were at all times during the taxable year 1947 employed in the service of plaintiff, within the meaning of 26 U.S.C.A. Internal Revenue Code, § 1532(d), 60 Stat.…
2Cases cited14 opinions
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Ex Parte CollettSupreme Court of the United States · 1949
- United States v. MerriamSupreme Court of the United States · 1923
- Harrison v. Northern Trust Co.Supreme Court of the United States · 1943
9 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Gantner v. CommissionerUnited States Tax Court · 1988
- Charles W. Sexton Co. v. HatfieldSupreme Court of Minnesota · 1962
- Frankel v. United StatesDistrict Court, D. Minnesota · 1961
- Kelm, Collector of Internal Revenue v. Chicago, St. P., M. & O. Ry. CoCourt of Appeals for the Eighth Circuit · 1953
- Brehmer v. United StatesDistrict Court, D. Minnesota · 1961
2 more not listed; retrieve them via the Exa API.