AMERICAN OIL CO. v. FLY

No. 10324.

135 F.2d 491 (1943)

AMERICAN OIL CO. v. FLY, Collector of Internal Revenue.

Circuit Court of Appeals, Fifth Circuit.

May 11, 1943.


Attorney(s) appearing for the Case

Percy N. Booth, of Louisville, Ky., Ben A. Harper, of Chicago, Ill., and T. C. Hannah, of Hattiesburg, Miss., for appellant.

Helen R. Carloss and Sewall Key, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and Toxey Hall, U. S. Atty., and A. Y. Harper, Asst. U. S. Atty., both of Jackson, Miss., for appellee.

Before SIBLEY, McCORD, and WALLER, Circuit Judges.


SIBLEY, Circuit Judge.

The simple question presented is well stated by appellee thus: "Whether the operator of wholesale distributing plants owned by taxpayer, and individuals engaged by such operator to assist him in marketing and distributing taxpayer's petroleum products, are employees of taxpayer within the meaning of Titles VIII and IX of the Social Security Act", 49 Stats. 636, 639, 42 U.S.C.A. §§ 1001, 1101...

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