Legal Opinion
Bonded Insulation & Construction Co. v. United States
District Court, D. New Jersey
Decided April 13, 1955No. Civ. A. No. 584-54PublishedCited by 2 opinions
1Opinion of the Court
MEANEY, District Judge.
This is an action for the recovery of federal insurance contributions taxes and federal unemployment taxes for the taxable period June 30, 1947 through June 30, 1951, in the total amount of $3,012.15.
The taxes in question are taxes paid to the United States on the earnings of certain workers called “insulators” and “carpenters”, under the Federal Insurance Contributions Act, 26 U.S.C.A. § 1400 et seq., and the Federal Unemployment Tax Act, 26 U.S.C.A. § 1600 et seq.
This claim of refund is based upon the contention that these insulators and carpenters were independent…
2Cases cited6 opinions
- Radio City Music Hall Corp. v. United StatesCourt of Appeals for the Second Circuit · 1943
- National Labor Relations Board v. Nu-Car Carriers, Inc.Court of Appeals for the Third Circuit · 1951
- Silver v. United StatesDistrict Court, N.D. New York · 1954
- New Deal Cab Co. v. FahsCourt of Appeals for the Fifth Circuit · 1949
- Metropolitan Roofing & Modernizing Co. v. United StatesDistrict Court, D. Massachusetts · 1954
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Thor Company v. United StatesDistrict Court, D. Massachusetts · 1959
- United States v. Inter-State Construction Co.District Court, W.D. Kentucky · 1961