BIRMINGHAM v. BARTELS

Nos. 13124, 13125, No. 13127.

157 F.2d 295 (1946)

BIRMINGHAM v. BARTELS et al. SAME v. GEER et al. WILLIAMS et al. v. BARTELS et al.

Circuit Court of Appeals, Eighth Circuit.

Writ of Certiorari Granted January 6, 1947.


Attorney(s) appearing for the Case

Lyle M. Turner, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, A. F. Prescott, and Harold D. Cohen, Sp. Assts. to Atty. Gen., Maurice F. Donegan, U. S. Atty., of Davenport, Iowa, and Cloid I. Level, Asst. U. S. Atty., of Des Moines, Iowa, on the brief), for E. H. Birmingham, appellant.

Joseph A. Padway and Robert A. Wilson, both of Washington, D. C., and Chauncey A. Weaver, of Des Moines, Iowa, for Griff Williams et al., interveners, appellants.

Thomas B. Roberts and Clyde B. Charlton, both of Des Moines, Iowa, for Roy Bartels et al. and Larry V. Geer et al., appellees.

Gordon Diesing, of Omaha, Neb. (William J. Hotz, William F. Dalton, and Hotz & Hotz, all of Omaha, Neb., on the brief), for Nebraska National Hotel Co., amicus curiae.

Before GARDNER, WOODROUGH, and JOHNSEN, Circuit Judges.


Writ of Certiorari Granted January 6, 1947. See 67 S.Ct. 494.

JOHNSEN, Circuit Judge.

These are appeals by a Collector of Internal Revenue from judgments of a District Court in favor of two ballroom operators1 for refunds of social security taxes (retirement and unemployment), 26 U.S. C.A. Int.Rev.Code, §§ 1400,2 1410, 1600, collected from the operators on the leaders and members of a number...

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