SHERMAN ET AL.

v.

UNITED STATES

Citator

Cited By (23 total)

• McDONALD v. Commissioner of Internal Revenue, 323 U.S. 57 (U.S. 1944)
  …d in carrying on any trade or business.” H. Rep. No. 2333, 77th Cong., 2d Sess., p. 75; S. Rep. No. 1631, 77th Cong., 2d Sess., p. 88. Reed v. Commissioner, 13 B. T. A. 513, reversed on another ground, 34 F. 2d 263, reversed sub nom. Lucas v. Reed, 281 U. S. 699; Treas. Reg. 103, § 19.23 (a)-15; Treas. Reg. 103, §23 (o)-1; O. D. 864, 4 Cum. Bull. 211 (1921). In the interest of accuracy it is to be pointed out that petitioner was not a candidate for reelection; he was a candidate for election for the first…
• Underwood v. Commissioner of Internal Revenue, 56 F.2d 67 (4th Cir. 1932)
  …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 independent contractor. The architect had no other employment; he…
• Ewart v. Commissioner of Internal Revenue, 98 F.2d 649 (3d Cir. 1938)
  …er or employee of the political subdivision. In our opinion there is no doubt that such is the law. Helvering v. Therrell, 303 U.S. 218, 58 S.Ct. 539, 82 L.Ed. 758; Metcalf & Eddy v. Mitchell, 269 U.S. 514, 46 S.Ct. 172, 70 L.Ed. 384; Lucas v. Reed, 281 U.S. 699, 50 S.Ct. 352, 74 L.Ed. 1125; Lucas v. Howard, 280 U.S. 526, 50 S.Ct. 87, 74 L.Ed. 593; Helvering v. Curren, 2 Cir., 90 F. 2d 621; Commissioner v. De Leuw, 7 Cir., 95 F. 2d 647. The Board of Tax Appeals determined that the petitioner was neither an…