LEE WILSON & CO. v. UNITED STATES

No. 13786.

171 F.2d 503 (1948)

LEE WILSON & CO. v. UNITED STATES.

United States Court of Appeals Eighth Circuit.

December 23, 1948.


Attorney(s) appearing for the Case

George E. H. Goodner and Scott P. Crampton, both of Washington, D. C., and Max B. Reid, of Blytheville, Ark., for appellant.

Harry Marselli, Sp. Asst. to Atty. Gen.; Theron Lamar Caudle, Asst. Atty. Gen., and George A. Stinson, Ellis N. Slack, A. F. Prescott and John P. Wenchell II, Sp. Assts. to Atty. Gen., and James T. Gooch, U. S. Atty., and Walter L. Pope, Asst. U. S. Atty., both of Little Rock, Ark., for appellee.

Before SANBORN, THOMAS, and JOHNSEN, Circuit Judges.


SANBORN, Circuit Judge.

The appellant (who will be referred to as the taxpayer) brought this action to recover social security taxes, interest and penalty, which it had paid with respect to N. B. Thompson, who was employed by it from April 1, 1942, to July, 1945, in connection with the cutting, transporting and processing of alfalfa grown on its plantation in Mississippi County, Arkansas. The taxpayer considered that Thompson was engaged in "agricultural labor" within...

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