Legal Opinion
Ben Construction Corp. v. United States
United States Court of Claims
Decided February 6, 1963No. 468-59PublishedCited by 3 opinions
1Opinion of the CourtDubfee, Judge
Plaintiff, Ben Construction Corporation, sues to recover taxes paid during the period January 1, 1955, through June 30, 1958, pursuant to the Federal Insurance Contributions Act, 26 U.S.C. (I.R.C. 1954) § 3101 et seq. (1958 ed.), and the Federal Unemployment Tax Act, 26 U.S.C. (I.R.C. 1954) § 3301 et seq. (1958 ed.).
Ben Construction Corporation is a home improvement contractor in the State of New York, engaged primarily in the business of applying new roofing and siding to buildings. Plaintiff advertises for, and procures the services of “applicators” who perform the actual physical labor…
2Cases cited6 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Stafford v. RussellCalifornia Court of Appeal · 1953
- McNamara v. PowellAppellate Division of the Supreme Court of the State of New York · 1939
- Ben v. United StatesDistrict Court, N.D. New York · 1956
- Ben v. United StatesCourt of Appeals for the Second Circuit · 1957
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Illinois Tri-Seal Products, Inc. v. United StatesUnited States Court of Claims · 1965
- William C. McCombs Company, Inc. v. The United StatesUnited States Court of Claims · 1971
- Illinois Tri-Seal Products, Inc. v. The United States. John D. Buchanan, Howard Brown and Edward Marcus, D/B/A Tri-Seal Installation Co. v. The United States. John D. Buchanan and Frank Commiso D/B/A Tri-State Installation Co. v. The United StatesUnited States Court of Claims · 1965