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McGOWAN v. LAZEROFF

No. 242.

148 F.2d 512 (1945)

McGOWAN, Collector of Internal Revenue, v. LAZEROFF.

Circuit Court of Appeals, Second Circuit.

March 26, 1945.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, A. F. Prescott, and George J. Laikin, Sp. Assts. to Atty. Gen., George L. Grobe, U. S. Atty. of Buffalo, N. Y., and Goodman A. Sarachan, Asst. U. S. Atty., of Rochester, N. Y., for appellant.

MacFarlane, Harris & Goldman, of Rochester, N. Y. (Ruben A. Dankoff, of Rochester, N. Y., of counsel), for appellee.

Before EVANS and CHASE, Circuit Judges, and HINCKS, District Judge.

PER CURIAM.

The only question involved in this appeal is whether salesmen engaged by the taxpayer-appellee to make house-to-house sales of the appellee's merchandise were "employees" of the appellee and as such subject to the Social Security Act, 42 U.S. C.A. § 301 et seq. The only compensation of the salesmen was on a commission basis. Under the prevailing arrangement they furnished their own transportation and were completely free to solicit sales when, where...

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