BEATTY v. HALPIN

No. 16113.

267 F.2d 561 (1959)

Richard BEATTY, Appellant, v. Frank M. HALPIN, Former Director of Internal Revenue, Appellee.

United States Court of Appeals Eighth Circuit.

June 19, 1959.


Attorney(s) appearing for the Case

George P. Comfort, Des Moines, Iowa (Frank B. Comfort and Comfort and Comfort, Des Moines, Iowa, on the brief), for appellant.

S. Dee Hanson, Atty., Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Harry Baum and Fred E. Youngman, Attys., Department of Justice, Washington, D. C., and Roy L. Stephenson, U. S. Atty., Des Moines, Iowa, and John C. Stevens, Asst. U. S. Atty., Muscatine, Iowa, on the brief), for appellee.

Before GARDNER, Chief Judge, and WOODROUGH and MATTHES, Circuit Judges.


GARDNER, Chief Judge.

During the years involved in this case appellant was the owner of a number of apartment houses in and around the city of Des Moines, Iowa. These properties were cared for by persons living in them who received in return for their services all or part of the rent of the apartments which they occupied. On the theory that these caretakers were employees of appellant, the then Director of Internal Revenue...

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