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BEATTY v. UNITED STATES

No. 15284.

227 F.2d 350 (1955)

Richard BEATTY, Appellant, v. UNITED STATES of America, ex rel. Frank M. HALPIN, District Director of Internal Revenue, Appellee.

United States Court of Appeals Eighth Circuit.

November 22, 1955.

Attorney(s) appearing for the Case

James P. Irish, Des Moines, Iowa, for appellant.

Fred E. Youngman, Sp. Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to the Atty. Gen., Roy L. Stephenson, U. S. Atty., and Robert J. Spayde and John C. Stevens, Asst. U. S. Attys., Des Moines, Iowa, were with him on the brief), for appellee.

Before JOHNSEN, COLLET, and VAN OOSTERHOUT, Circuit Judges.

COLLET, Circuit Judge.

The appellant, Richard Beatty, is engaged in a dispute with the Internal Revenue Service as to whether several of those employed by him are employees for whom Beatty should pay Social Security Taxes, or whether those persons are independent contractors. An Internal Revenue Agent was duly assigned to investigate the status of those persons. The Agent was unable to complete the investigation because Beatty refused to produce his records pertaining...

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