LUCAS, COMMISSIONER OF INTERNAL REVENUE,

v.

HOWARD

Citator

Cited By (23 total)

• Rice v. Sioux City Mem'l Park Cemetery, Inc., 349 U.S. 70 (U.S. 1955)
  …id.; Empire Gas & Fuel Co. v. Saunders, 278 U. S. 581; Virginian R. Co. v. Kirk, 278 U. S. 582; Wallace v. Motor Products Corp., 279 U. S. 859; Sutter v. Midland Valley R. Co., 280 U. S. 521; Anglo & London-Paris Nat. Bank v. Consolidated Nat. Bank, 280 U. S. 526; Gulf, Mobile & N. R. Co. v. Williams, ibid.; Wisconsin Electric Co. v. Dumore Co., 282 U. S. 813; Adam v. New York Trust Co., 282 U. S. 814; Director of Lands v. Villa-Abrille, 283 U. S. 785; Sanchez v. Borras, 283 U. S. 798; Elgin, Joliet & E. R…
• Underwood v. Commissioner of Internal Revenue, 56 F.2d 67 (4th Cir. 1932)
  …d in a number of eases that lawyers engaged upon state work were not state employees, since the measure of control was not sufficiently full. See Burnet v. McDonough (C. C. A.) 46 F.(2d) 944; Blair v. Byers (C. C. A.) 35 F.(2d) 326; Lucas v. Howard, 280 U. S. 526, 50 S. Ct. 87, 74 L. Ed. 593; Lucas v. Reed, 281 U. S. 699, 50 S. Ct. 352, 74 L. Ed. 1125. There are a number of circumstances in the pending case which, taken alone, tend to show the relationship of employer and employee rather than that of indepe…
• Burnet v. McDONOUGH, 46 F.2d 944 (8th Cir. 1931)
  …years 1920 and 1921 was exempt from federal taxation under section '1211, Revenue Act of 1926 (26 USCA § 1065b). The court said that under’the authority of Metcalf & Eddy v. Mitchell, 269 U. S. 514, 46 S. Ct. 172, 70 L. Ed. 384, and Lucas v. Howard, 280 U. S. 526, 50 S. Ct. 87, 74 L. Ed. 593, he was an independent contractor, and not entitled to claim exemption. In Mesce v. United States, 64 Ct. Cl. 481, it was held (syllabus): “A building expert, whose services are engaged by 'a municipality in connection…

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Authorities Cited

• Metcalf & Eddy v. Mitchell, 269 U.S. 514 (U.S. 1926)