TIDWELL v. UNITED STATES

Civil Action No. 761.

63 F.Supp. 609 (1945)

TIDWELL v. UNITED STATES.

District Court, W. D. Tennessee, W. D.

December 13, 1945.


Attorney(s) appearing for the Case

Lowell W. Taylor and Frank B. Gianotti, Jr., both of Memphis, Tenn., for plaintiff.

William McClanahan and John Brown, both of Memphis, Tenn., and A. Barr Comstock, of Washington, D. C., for defendant.


BOYD, District Judge.

Plaintiff sues to recover $986.22 taxes and interest from November 22, 1943, for the years 1936, 1937 and 1938, paid under Title IX of the Social Security Act of 1935, 42 U.S.C.A. § 1101 et seq.

Broadly speaking, the question is whether or not a watch repairman, who occupied space in plaintiff's retail jewelry store, and the President of the taxpayer corporation were "employees" within the meaning of the Act. Since the plaintiff...

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