JONES v. GOODSON

No. 2251.

121 F.2d 176 (1941)

JONES, Collector of Internal Revenue, v. GOODSON et al.

Circuit Court of Appeals, Tenth Circuit.

June 23, 1941.


Attorney(s) appearing for the Case

Fred Youngman, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and Thomas G. Carney, Sp. Assts. to Atty. Gen., and Charles E. Dierker, U. S. Atty., and George H. McElroy, Asst. U. S. Atty., both of Oklahoma City, Okl., on the brief), for appellant.

E. M. Goodson, of Oklahoma City, Okl. (A. Wood Rigsby, of Oklahoma City, Okl., on the brief), for appellees.

Before BRATTON, HUXMAN, and MURRAH, Circuit Judges.


BRATTON, Circuit Judge.

The appeal in this case presents the question of the liability of Y & Y Operating Company for certain social security taxes under section 804 of the Social Security Act, 49 Stat. 620, 637, 42 U.S.C.A. § 1004.

The company was organized in 1932, was incorporated in 1934, and is engaged in the taxicab business in Oklahoma City. It has a central office and garage, two downtown stations, a secretary and treasurer, a day manager...

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