STATE PLANTERS BANK & TRUST CO. ET AL.
v.
FIRST NATIONAL BANK OF VICTORIA

U.S. | 1935-06-03
No. 949
295 U.S. 764 Supreme Court of the United States (1935) Positive Treatment
Cited by 1 case

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  • Meigs v. United States, 115 F.2d 13 (1st Cir. 1940)
    …tivity, continuity of employment, and so forth, has remained the real method of separating those immune from those subject to this particular type of taxation. See, e.g., Commissioner v. Modjeski, 2 Cir., 1935, 75 F. 2d 468, certiorari denied, 1935, 295 U.S. 764, 55 S. Ct. 924, 79 L.Ed. 1706; Register v. Commissioner, 5 Cir., 1934, 69 F. 2d 607, 93 A.L.R. 186; Burnet v. Livezey, supra (suit brought under § 1211 of the Revenue Act of 1926, supra). Clearly, the question of control is a matter of fact to be s…

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