KENTUCKY COTTAGE INDUSTRIES v. GLENN

No. 89.

39 F.Supp. 642 (1941)

KENTUCKY COTTAGE INDUSTRIES, Inc., v. GLENN, Collector of Internal Revenue.

District Court, W. D. Kentucky.

June 23, 1941.


Attorney(s) appearing for the Case

Allen P. Dodd, and Dodd & Dodd, all of Louisville, Ky., for plaintiff.

Eli H. Brown, III, U. S. Atty., of Louisville, Ky., for defendants.


MILLER, District Judge.

The plaintiff brought this action to recover from the defendant Glenn, Collector of Internal Revenue, the sum of $1,271.60 with interest which it claims it paid under protest as Social Security taxes in December, 1938, and January, 1939. It contends that it is not an employer within the provisions of Sections 804 and 901 of the Act, Sections 1004 and 1101, Title 42 U.S. C.A., under which provisions the tax in question was assessed. It is agreed...

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