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RINGLING BROS.-BARNUM & BAILEY COM. SHOWS v. HIGGINS

No. 263, Docket 21999.

189 F.2d 865 (1951)

RINGLING BROS.-BARNUM & BAILEY COMBINED SHOWS, Inc., v. HIGGINS.

United States Court of Appeals. Second Circuit.

Decided June 8, 1951.

Attorney(s) appearing for the Case

John F. Reddy, Jr., of New York City (Engel, Judge, Miller & Sterling and Everett H. Erlick, all of New York City, on the brief), for plaintiff-appellant.

Henry L. Glenn, Asst. U. S. Atty., of New York City (Irving H. Saypol, U. S. Atty., of New York City, on the brief), for defendant-appellee.

Before SWAN, Chief Judge, and AUGUSTUS N. HAND and CLARK, Circuit Judges.

CLARK, Circuit Judge.

Plaintiff appeals from a district court judgment dismissing on the merits its complaint in an action for refund of $3,105.79 paid on or about June 10, 1938, as unemployment taxes for the year 1936. The sole question is whether certain persons engaged in plaintiff's circus in 1936 were employees, as the trial court held, or independent contractors, in which case the tax is not applicable. Involved are only a part of the persons engaged in producing...

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