Legal Opinion
Personal Finance Co. v. United States
District Court, D. Delaware
Decided September 19, 1949No. Civ. A. No. 1111PublishedCited by 7 opinions
1Opinion of the Court
RODNEY, District Judge.
Succinctly this case involves the computation of the number of employees required in order to subject an employer to the terms of the Federal Unemployment Compensation Law. The narrow question is whether a corporation officer who receives no compensation and performs substantially no duties for a corporation shall be counted as an “employee” in computing the minimum statutory number of employees so as to require the corporation to come within the terms of the law.
The parties are in agreement as to substantially all the facts. The difficulties arise from the language of…
2Cases cited17 opinions
- Cohen v. Beneficial Industrial Loan Corp.Supreme Court of the United States · 1949
- Stockdale v. Insurance CompaniesSupreme Court of the United States · 1874
- Koshkonong v. BurtonSupreme Court of the United States · 1882
- Magruder v. Yellow Cab Co. of DCCourt of Appeals for the Fourth Circuit · 1944
- Deecy Products Co. v. WelchCourt of Appeals for the First Circuit · 1941
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3Cited by7 opinions
- Georgia Association of Retarded Citizens v. Dr. Charles McDaniel in His Official Capacity as State Superintendent of SchoolsCourt of Appeals for the Eleventh Circuit · 1988
- Fort Dodge By-Products v. United StatesDistrict Court, N.D. Iowa · 1955
- Pacesetter Corp. v. Labor & Industrial Relations CommissionMissouri Court of Appeals · 1994
- Romero v. HodgsonDistrict Court, N.D. California · 1970
- Romero v. HodgsonDistrict Court, N.D. California · 1970
2 more not listed; retrieve them via the Exa API.