COMMISSIONER OF INTERNAL REVENUE

v.

MUNTER; AND COMMISSIONER OF INTERNAL REVENUE V. MUNTER

Citator

Cited By

• United States v. Silk, 331 U.S. 704 (U.S. 1947)
  …sons here involved were employees of the taxpayers. Both cases turn on a determination as to whether the workers involved were employees under that Act or whether they were independent contractors. Writs of certiorari were granted, 329 U. S. 702 and 329 U. S. 709, because of the general importance in the collection of social security taxes of deciding what are the applicable standards for the determination of employees under the Act. Varying standards have been applied in the federal courts.2 [*706] Responde…
• Commissioner of Internal Revenue v. Munter, 331 U.S. 210 (U.S. 1947)
  …ven for tax purposes, a continuation of its [*214] predecessors.4 Thus, it was concluded, earnings and profits of the predecessors were not acquired by the new corporation. We granted certiorari because of an alleged conflict with the Sansome rule. 329 U. S. 709. In the state of the record presented we find it necessary to decide no more than whether the distinction of the Sansome rule made by the Campbell case is correct. A basic principle of the income tax laws has long been that corporate earnings and p…