SNYDER v. SCOFIELD

Civ. A. No. 6607.

115 F.Supp. 356 (1953)

SNYDER et ux. v. SCOFIELD.

United States District Court S. D. Texas, Houston Division.

May 27, 1953.


Attorney(s) appearing for the Case

Boyles & Billingsley, Houston, Tex., M. U. S. Kjorlaug, Houston, Tex., for plaintiffs.

Brian S. Odem, U. S. Atty., and W. R. Eckhardt, Asst. U. S. Atty., Houston, Tex., for defendant.


CONNALLY, District Judge.

This is an action by Earl H. Snyder and wife to recover of the Collector of Internal Revenue the amount of $266.18 each, allegedly illegally assessed and collected as income tax for the calendar year 1945. Mr. Snyder describes his business or profession as that of "water consultant", and contends that he conducts same as an independent contractor. As this is a contested issue in the case, it will suffice for present purposes to state that...

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