ALLIED CENTRAL STORES, INC.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Nat'l Labor Relations Bd. v. Yeshiva Univ., 444 U.S. 672 (U.S. 1980)
  …onform” to one goal or another when the two are essentially the same.27 See NLRB v. Scott Paper Co., [*689] 440 F. 2d 625, 630 (CA1 1971) (tractor owner-operators); Deaton Truck Line, Inc. v. NLRB, 337 F. 2d 697, 699 (CA5 1964) (same), cert. denied, 381 U. S. 903 (1965). The problem of divided loyalty is particularly acute for a university like Yeshiva, which depends on the professional judgment of its faculty to formulate and apply crucial policies constrained only by necessarily general institutional goal…
• Nat'l Labor Relations Bd. v. Deaton, Inc., 502 F.2d 1221 (5th Cir. 1974)
  …r example, numerous decisions have stressed that a company’s right to control, even if not exercised, makes workers employees. See, e. g., Deaton Truck Line, Inc. v. NLRB, 337 F. 2d 697 (CA5, 1964), cert. denied sub nom. Teamsters Local 612 v. NLRB, 381 U.S. 903, 85 S.Ct. 1448, 14 L.Ed.2d 285 (1965) [Deaton /]. Also, the distinction between control over manner and means and control over end results has been made to bear considerable weight. Thus in NLRB v. Steinberg, 182 F. 2d 850 (CA5, 1958), animal trappe…

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• Consolidated-Hammer DRY Plate & Film Co. v. Commissioner OF Internal Revenue, 409 F.2d 1077 (7th Cir. 1969)
  …he same. See Huyler’s v. C. I. R., 327 F. 2d 767 (7th Cir. 1964); Norden-Ketay Corp. v. C. I. R., 319 F. 2d 902 (2d Cir. 1963). But cf. Libson Shops v. Koehler, supra; Allied Central Stores, Inc. v. C. I. R., 339 F. 2d 503 (2d Cir. 1963), cert. den. 381 U.S. 903, 85 S.Ct. 1447, 14 L.Ed.2d 285, reh. den. 381 U.S. 956, 85 S.Ct. 1801, 14 L.Ed.2d 729. We are not persuaded by petitioner’s contention that although the percentages of stock holdings changed drastically, the deductions should be permitted because t…