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← 141 F.2d 376 - Glenn v. Beard

Glenn v. Beard’s Empirical Analysis

141 F.2d 376 · 1944

Citation profile

26
cited by 26 later decisions
2
cited 2 times by the Supreme Court
May 1974
most recently cited

10 federal appellate ·

How this case has been cited

Cited by 26 later decisions (2 by the Supreme Court) — most recently May 1974 · most notably United States v. Silk (1947), Illinois Tri-Seal Products, Inc. v. United States (1965)

10 federal appellate ·

1801944195019601970decided

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

Relationships

Applies 29 U.S.C. § 203 · 29 U.S.C. § 208

Relies on Helvering v. Davis · Texas Co. v. Higgins · Walling v. American Needlecrafts, Inc. · Ruth Bros. v. Stambaugh's Adm'r

Most-quoted passages

The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. ““According to the pertinent regulations of the Commissioner of Internal Revenue, promulgated under Title IX of the Social Security Act, 26 U.S.C.A. Int.Rev.Code, § 1600, et seq., it is provided: “ ‘In general, if an individual is subject to the control or direction of another merely as to the result to be accomplished by the work and not as to the means and method of accomplishing the result, he is an independent contractor, not an employee.’ Treasury Regulation No. 90, Art. 205. The Regulation is in harmony with the assumption that the Act took over the term ‘employee,’ as the common law knew it, ‘for it enumerates the generally accredited determinants in such cases, of which the most important is the putative employer’s control over the employee’s business.’ Texas Co. v. Higgins, 2 Cir., 118 F.2d 636, 638, 639 . As was said in Ruth Bros. v. Stambaugh’s Adm’r., 275 Ky., 677 , 122 S.W.2d 501, 505 . ‘The main question in all cases of this type is whether or not the one who is claimed to be an independent contractor has contracted to do the work according to his own methods and without being subject to the control of his employer except as to the result of his work.’ ””
    1 later decision quote this exact passage · from the majority

How this case has been treated — in progress

Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.