GLENN v. STANDARD OIL CO.

No. 9834.

148 F.2d 51 (1945)

GLENN, Collector of Internal Revenue, v. STANDARD OIL CO.

Circuit Court of Appeals, Sixth Circuit.

March 12, 1945.


Attorney(s) appearing for the Case

Lyle M. Turner, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, and Lyle M. Turner, all of Washington, D. C., and Eli H. Brown, III, of Louisville, Ky., on the brief), for appellant.

Charles G. Middleton, of Louisville, Ky. (Charles G. Middleton, Hubert T. Willis, and Bullitt & Middleton, all of Louisville, Ky., on the brief), for appellee.

Before HICKS, HAMILTON, and McALLISTER, Circuit Judges.


McALLISTER, Circuit Judge.

The Standard Oil Company, a Kentucky corporation, filed action to recover from the Collector of Internal Revenue, certain taxes for the years 1936 to 1940, inclusive, claimed to have been erroneously assessed and collected under provisions of the Social Security Act, 42 U.S.C.A., §§ 1004 and 1101. The district court entered judgment for the Company, and the Collector appeals.

The issue is whether certain commission agents...

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