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INDEPENDENT PETROLEUM CORPORATION v. FLY

No. 10764.

141 F.2d 189 (1944)

INDEPENDENT PETROLEUM CORPORATION v. FLY, Collector of Internal Revenue.

Circuit Court of Appeals, Fifth Circuit.

March 3, 1944.

Attorney(s) appearing for the Case

Harold Cox, of Jackson, Miss., for appellant.

Carlton Fox, Sewall Key, and Helen R. Carloss, Sp. Assts. to the 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 appellant sued in the district court to recover social security taxes exacted from it for the year 1938 as an employer of eight persons. Recovery was denied on the authority of Nicholas v. Richlow Co., 10 Cir., 126 F.2d 16, the court holding that Congress had provided that all officers of a corporation are to be counted as employed, regardless of whether they work or not. We are not able to agree.

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