Radio City Music Hall Corp. v. United States

U.S. Court of Appeals, Second Circuit · Decided 1943-05-03

Cited by 192 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

L. HAND, Circuit Judge. This appeal is from a summary judgment for the plaintiff in an action to recover taxes erroneously collected for the year 1938: it turns upon whether certain actors engaged by the plaintiff in that year were “employees” within the meaning of §§ 801, 804 and 901 of Chapter 531 of the First Session of the 74th Congress, 49 St. at L., pages 636, 637, 639, <s…

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