NEW DEAL CAB CO. v. FAHS

No. 12455.

174 F.2d 318 (1949)

NEW DEAL CAB CO. v. FAHS, U. S. Collector of Internal Revenue.

United States Court of Appeals Fifth Circuit.

May 3, 1949.


Attorney(s) appearing for the Case

John W. Donahoo and William T. Rogers, both of Jacksonville, Fla., for appellant.

Theron L. Caudle, Asst. Atty. Gen., George A. Stinson, Sp. Asst. to Atty. Gen., Howard P. Locke, Atty., Dept. of Justice, of Washington, D. C., and Herbert S. Phillips, U. S. Atty., of Jacksonville, Fla., for appellee.

Before SIBLEY, McCORD, and WALLER, Circuit Judges.


SIBLEY, Circuit Judge.

Social Security taxes were assessed against and paid under protest by New Deal Cab Company for the years 1941, 1942, and 1943; refund was sought and denied, and the Collector is sued for their recovery. The district judge, sitting without a jury, found that the drivers of the Company's cabs were its employees and taxes were due in respect of their earnings as wages under the cases which then seemed controlling, United States v. Silk,

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