Lewiston Elevator Co. v. Reynolds’s Empirical Analysis

Citation profile

2 federal appellate · 1 district ·

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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““11. * * * Officers of a corporation who, as such, perform no services and receive no remuneration in any form, are not to be considered, in their capacity as officers, as employees of the corporation for employment tax purposes. Similarly, officers of a corporation who, as such, perform some services of a minor or nominal nature but without consideration or remuneration in any form and who are not entitled to remuneration, will not be considered as employees of the corporation either because of such services or because of having the status of officers. “12. In determining whether services actually performed by a corporate officer in that capacity may be considered to be of a minor or nominal nature the character of the services, frequency and duration of their performance, and the actual or potential importance or necessity of the services in relation to the conduct of the corporation’s business, are the primary elements to be considered. Thus, occasional signing of documents or checks, presiding over or attendance at infrequent meetings, and similar isolated and noncontinuous acts having no material bearing or effect on the day-to-day functioning of the corporation in the conduct of its business, will be considered, as a general rule, to be services of a minor or nominal nature. “13. Where services are performed for which there is consideration, direct or indirect compensation, or entitlement to such compensation, in any form, the employer-employee relationship will be held”

   1 later decision quote this exact passage · from the majority
   e.g. Fort Dodge By-Products v. United States

2. ““Hearn W. Tidwell was not an individual in the taxpayer’s employ in the usual and ordinary meaning of the words. He merely signed the corporate minutes for which he received no compensation. Even though considered an employe, it could not be said taxpayer’s President was employed ‘on each of some twenty days during the taxable year’, as required by the Act. Under the facts here, it would do violence to the Act to say an officer is an ‘employee’ because he was ‘standing by’ each day of the year and rendered service by so doing.””

   1 later decision quote this exact passage · from the majority
   e.g. Fort Dodge By-Products v. United States