42 U.S.C. § 1107
GOVERNING BOARDS.
Notes of Decisions
Cited in 22
cases, 1936–1949 · leading case: Inland Steel Co. v. Nat'l Labor Relations Bd., 170 F.2d 247 (7th Cir. 1949).
Inland Steel Co. v. Nat'l Labor Relations Bd., 170 F.2d 247 (7th Cir. 1949). “907, 42 U.S.C.A. § 1107 , the same Congress which enacted the National Labor Relations Act defined taxable “wages” as embracing "all remuneration * * * [for services performed by an employee for his employer], including the cash value of all remuneration paid in any medium other…”
Chester C. Fosgate Co. v. United States, 125 F.2d 775 (5th Cir. 1942). “643 , 42 U.S.C.A. § 1107 (c) (1), excepted from the basis of taxation wages for “agricultural labor.”
Allen v. Shelton, 96 F.2d 102 (5th Cir. 1938). “They claim that these commodities are produced by agricultural labor and that employment with reference thereto is excepted from the provisions of said act by section 907 (c) (1) thereof, 42 U.S.C.A. § 1107 (c) (1). Relying upon this exception in the act, this suit is filed in…”
Texas Unemployment Comp. Comm'n v. Metro. Bldg. & Loan Ass'n, 139 S.W.2d 309 (Tex. App. 1940). “Likewise, Section 907(c)(5) of the Federal Social Security Act, 42 U.S.C.A. § 1107 (c) (5), provides that the term “employment” means any service, “except * * * Service performed in the employ of the United States Government or of an instrumentality of the United States.”
Davis v. Boston & M. R. Co., 89 F.2d 368 (1st Cir. 1937). “may well be that during the construction of his home he might find that he has had for one day, or a part of a day though not at the same moment of time during twenty weeks, though not even in consecutive weeks eight employees at work in *377 constructing his house; and,…”
Smith v. Reynolds, 43 F. Supp. 510 (D. Minnesota 1942). “§ 1011 (b) (8), relating to Title VIII of the Social Security Act (employees), and Section 907(c) (7) of *513 the same Act, 42 U.S.C.A. § 1107 (c) (7), relating to Title IX (employees) of the Act, the language of each of said Sections being identical, is as follows: “The term…”
Larson v. Ives Dairy Co., 154 F.2d 701 (5th Cir. 1946). “, paid social security taxes for 1938 and 1939 in respect of employees connected with its milk and cream sales; and, on the ground that the employment was “agricultural labor” *702 excepted from the tax, 42 U.S.C.A. § 1107 ,. sought refund in vain, and then sued the respective…”
Stone v. United States, 55 F. Supp. 230 (E.D. Pa. 1943). “r January 1, 1936, every employer (as defined in section 907) shall pay for each calendar year an excise tax, with respect to having individuals in his employ, equal to the following percentages of the total wages (as defined in section 907) payable by him (regardless of the…”
In Re the Appeal of Yerian, 35 Haw. 855 (Haw. 1941). “1040, 1110, 42 USCA § 1107). Section 907 of the Social Security Act was incorporated into the Internal Revenue Code of February 10, 1939 (53 Stat.”
Whalen v. Harrison, 51 F. Supp. 515 (N.D. Ill. 1943). “620 , 42 U.S.C.A. § 1107 , and accordingly assessed the tax here in question.”
Beckwith v. United States, 67 F. Supp. 902 (D. Mass. 1946). “A. Internal Revenue Code, § 1426(b), provides (hat: “The term ‘employment’ means any service, of whatever nature, performed within the United States by an employee for his employer * * Section 907(c) of the Social Security Act, 42 U.”
Davis v. Boston & Maine R. R., 17 F. Supp. 97 (D. Mass. 1936). “*101 Section 907 (c) of the act ( 42 U.S.C.A. § 1107 (c) defines the meaning of “employment”, and excepts from that term the following classes: Agricultural labor, private domestic servants, officers and crews -of vessels, family services, services in behalf of the United…”
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