MILLER ET AL.

v.

EAST GEORGIA MOTORS, INC.

Citator

Cited By

• Hercules Powder Co. v. The United States, 337 F.2d 643 (Ct. Cl. 1964)
  …a controlling circumstance showing that the taxpayer, in fact, dealt in its own shares as it might in cash or the stock of another firm. See General Electric Co. v. United States, 299 F. 2d 942, 948-949, 156 Ct.Cl. 617, 627-629 (1962), cert. denied, 371 U.S. 940, 83 S.Ct. 319, 9 L.Ed.2d 275 (1962); Penn-Texas Corp. v. United States, 308 F. 2d 575, 578-580, 158 Ct.Cl. 575, 581-585 (1962).5 JONES, Senior Judge, joins in the dissenting opinion. . Ia fact, the resolutions are not identical, or nearly so. Comp…

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• The A. P. Smith Mfg. Co. v. The United States, 364 F.2d 831 (Ct. Cl. 1966)
  …s Co. v. Commissioner of Internal Revenue, 184 F. 2d 1011, 1014 [4, 5] (6th Cir. 1950), cert. denied, 340 U.S. 953, 71 S.Ct. 572, 95 L.Ed. 687 (1951); and General Electric Company v. United States, 299 F. 2d 942, 156 Ct.Cl. 617 (1962), cert. denied, 371 U.S. 940, 83 S.Ct. 319, 9 L.Ed.2d 275.…
• Breaux & Daigle, Inc. v. United States, 900 F.2d 49 (5th Cir. 1990)
  …erm “employee” should be adopted, and doubtful questions should be resolved in favor of employment in order to accomplish the remedial purposes of the legislation involved. Texas Carbonate Co. v. Phinney, 307 F. 2d 289, 292 (5th Cir.), cert. denied, 371 U.S. 940, 83 S.Ct. 318, 9 L.Ed.2d 275 (1962). The district court’s findings of fact are fully supported by the record and are as follows. Breaux and Daigle provides the crab meat pickers with a place to work and maintains proper refrigeration and temperatur…