1. Home
  2. Browse Decisions
  3. U.S.
  4. 332 U.S.
  5. 332 U.S. 126 (1947)
 

BARTELS v. BIRMINGHAM

No. 731.

332 U.S. 126 (1947)

67 S.Ct. 1547

91 L.Ed. 1947

BARTELS ET AL., DOING BUSINESS AS CRYSTAL BALLROOM, v. BIRMINGHAM, COLLECTOR OF INTERNAL REVENUE, ET AL.

Supreme Court of United States.

Decided June 23, 1947.

Attorney(s) appearing for the Case

Clyde B. Charlton and Thomas B. Roberts argued the cause for petitioners. With them on the brief were George E. Brammer and Joseph I. Brody.

Robert L. Stern argued the cause for Birmingham, Collector of Internal Revenue, respondent. With him on the brief were Acting Solicitor General Washington, Sewall Key and Lyle M. Turner.

Robert A. Wilson argued the cause for Williams et al., respondents in No. 731. With him on the brief were Joseph A. Padway and Chauncey A. Weaver.

MR. JUSTICE REED delivered the opinion of the Court.

Petitioners, operators of public dance halls, brought these actions, which were consolidated for trial, against the respondent Collector of Internal Revenue to recover taxes paid under the Social Security Act, Titles VIII and IX, and I.R.C., c. 9, subchap. A and C. Recovery depends on whether petitioners' arrangements for bands to play at the dance halls made the band leaders and other members of the bands employees...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases