COMMISSIONER OF INTERNAL REVENUE

v.

SMITH

Citator

Cited By

• Local 777, Democratic Union Org. Comm., Seafarers Int'l Union OF N. Am., AFL-CIO v. Nat'l Labor Relations Bd., 603 F.2d 862 (D.C. Cir. 1978)
  …ing between employees and independent contractors to that “control which the [cab company] exercised over the drivers during the period they were in possession of the cabs,” Party Cabs Co. v. United States, 172 F. 2d 87, 92 (7th Cir.), cert. denied, 338 U.S. 818, 70 S.Ct. 62, 94 L.Ed. 496 (1949). The NLRB in this case, much as in previous decisions in which it has found cab lessees to be- employees, e. g., Checker Cab Ass’n, 185 NLRB 182 (1970); Buffalo Cab Co., 189 NLRB 410 (1971), identified some thirtee…
• Swiren v. Commissioner of Internal Revenue, 183 F.2d 656 (7th Cir. 1950)
  …ng similar or analogous facts, that the sale of a partnership interest constitutes the sale of a capital asset. Estate of Jones v. Commissioner, 3 T.C.M. 97; H. R. Smith v. Commissioner, 10 T.C. 398, affirmed 5 Cir., 173 F. 2d 470, certiorari denied 338 U.S. 818, 70 S.Ct. 61; Long v. Commissioner, 6 T.C.M. 614, affirmed 5 Cir., 173 F. 2d 471, certiorari denied 338 U.S. 818, 70 S.Ct. 61; Estate of Nitto v. Commissioner, 13 T.C. 858. Discussion of these cases except the last cited is not deemed necessary. Es…

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• AIR Terminal CAB, Inc. v. United States, 478 F.2d 575 (8th Cir. 1973)
  …ircuit has not directly passed on the question of whether a taxicab driver is an employee for federal employment tax purposes. The two leading cases in this area appear to be Party Cab Company v. United States, 172 F. 2d 87 (CA7 1949), cert. denied, 338 U.S. 818, 70 S.Ct. 62, 94 L.Ed. 496 (1949) and United States v. Fleming, 293 F. 2d 953 (CA5 1961). In Party Cab the taxicab drivers worked essentially on a rental basis whereby they paid a fixed fee for the use of a cab and were subject to little control ove…