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Bartels v. Birmingham, 332 U.S. 126 (1947)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Bartels v. Birmingham, 332 U.S. 126 (1947)
Bartels v. Birmingham No. 731 Argued April 3, 1947 Decided June 23, 1947 332 U.S. 126
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE EIGHTH CIRCUIT
Syllabus
1. Under the circumstances detailed in the opinion, the members of "name bands" which play short-term engagements at public dance halls are, for purposes of the taxes imposed by the Social Security Act, employees of the band leaders, and not of the dance hall operators -- notwithstanding contractual provisions designating the dance hall operators as their employers. Pp. 127-132.
2. An interpretive ruling on Treasury Regulations by the Commissioner of Internal Revenue, whereby the burden of the social security tax could be shifted by contractual arrangements from the band leaders to the dance hall operators, was in excess of the statutory power of the Commissioner, and invalid. Pp. 130-132.
157 F.2d 295, reversed.
Petitioners brought suits against the Collector of Internal Revenue for refunds of social security taxes. In one of the suits, several band leaders were permitted to intervene as defendants. Judgments for the petitioners in the District Court were reversed by the Circuit Court of Appeals. 157 F.2d 295. This Court granted certiorari. 329 U.S. 711. Reversed, p. 132.
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Chicago: U.S. Supreme Court, "Syllabus," Bartels v. Birmingham, 332 U.S. 126 (1947) in 332 U.S. 126 332 U.S. 127. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=UG385HCG483VXD7.
MLA: U.S. Supreme Court. "Syllabus." Bartels v. Birmingham, 332 U.S. 126 (1947), in 332 U.S. 126, page 332 U.S. 127. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=UG385HCG483VXD7.
Harvard: U.S. Supreme Court, 'Syllabus' in Bartels v. Birmingham, 332 U.S. 126 (1947). cited in 1947, 332 U.S. 126, pp.332 U.S. 127. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=UG385HCG483VXD7.
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