LARSON v. IVES DAIRY CO.

No. 11453.

154 F.2d 701 (1946)

LARSON v. IVES DAIRY CO., Inc. IVES DAIRY CO., Inc., v. LARSON. FAHS v. IVES DAIRY CO., Inc. IVES DAIRY CO., Inc., v. FAHS.

Circuit Court of Appeals Fifth Circuit.

April 26, 1946.


Attorney(s) appearing for the Case

Robert R. Reynolds, Jr., and A. F. Prescott, Sp. Assts. to Atty. Gen., Sewall Key, Acting Asst. Atty. Gen., and H. S. Phillips, U. S. Atty., of Tampa, Fla., for appellants.

Hope Root, of Miami, Fla., for taxpayer.

Before SIBLEY, WALLER, and LEE, Circuit Judges.


SIBLEY, Circuit Judge.

Ives Dairy Company, Inc., paid social security taxes for 1938 and 1939 in respect of employees connected with its milk and cream sales; and, on the ground that the employment was "agricultural labor" excepted from the tax, 42 U.S.C.A. § 1107, sought refund in vain, and then sued the respective Collectors. The cases were tried together before the judge, who held that the services of the milk-room...

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