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GREYVAN LINES v. HARRISON

No. 8779.

156 F.2d 412 (1946)

GREYVAN LINES, Inc., v. HARRISON.

Circuit Court of Appeals, Seventh Circuit.

July 12, 1946.

Attorney(s) appearing for the Case

Sewall Key, Acting Asst. Atty. Gen., and Homer R. Miller, Asst. to Atty. Gen., A. F. Prescott, Sp. Asst. to Atty. Gen., and J. Albert Woll, U. S. Atty., and John B. Stephan, Asst. U. S. Atty., both of Chicago, Ill., for appellant.

George T. Christie, of Chicago, Ill., and Wilbur E. Benoy, of Columbus, Ohio, for appellee.

Before SPARKS, MAJOR, and KERNER, Circuit Judges.

SPARKS, Circuit Judge.

The Greyvan Lines, Inc., sued to recover certain amounts alleged to have been wrongly assessed and collected for social security taxes under the alleged authority of the Social Security Act, 42 U.S.C.A. §§ 1001 and 1101. The District Court found that the persons on whose alleged wages the taxes were paid were independent contractors rather than employees, and accordingly entered judgment for their refund, and from that judgment, the...

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