FARMING, INC. v. MANNING

No. 11408.

219 F.2d 779 (1955)

FARMING, Inc., Appellant, v. John E. MANNING, Collector of Internal Revenue.

United States Court of Appeals, Third Circuit.

Decided March 2, 1955.


Attorney(s) appearing for the Case

Thorn Lord, Trenton, N. J., for appellant.

I. Henry Kutz, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, Clarence J. Nickman, Special Assts. to the Atty. Gen., Raymond Del Tufo, Jr., U. S. Atty., Newark, N. J., on the brief), for appellee.

Before GOODRICH, McLAUGHLIN and HASTIE, Circuit Judges.


GOODRICH, Circuit Judge.

This case involves a suit to recover certain Social Security and unemployment taxes paid by the defendant to the Collector of Internal Revenue.1 There is only one question in the case. If the work which certain employees did for the plaintiff consisted of "agricultural labor," the plaintiff is entitled to have his money back because agricultural labor is exempt from the coverage of the statutes involved. The district...

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