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TEXAS CARBONATE COMPANY v. PHINNEY

No. 18854.

307 F.2d 289 (1962)

TEXAS CARBONATE COMPANY, Appellant, v. R. L. PHINNEY, District Director of Internal Revenue, Appellee.

United States Court of Appeals Fifth Circuit.

August 7, 1962.

Attorney(s) appearing for the Case

Robt. H. Rice, Muckleroy McDonnold, San Antonio, Tex., for appellant.

Abbott M. Sellers, Acting Asst. Atty. Gen., and Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Russell B. Wine, U. S. Atty., and K. Key Hoffman, Asst. U. S. Atty., San Antonio, Tex., Burt J. Abrams, Atty., Louis F. Oberdorfer, Asst. Atty. Gen., A. F. Prescott and Harold M. Seidel, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before JONES, BROWN and GEWIN, Circuit Judges.

JONES, Circuit Judge.

The appellant, Texas Carbonate Company, yielded to the demands of the District Director of Internal Revenue and paid the Unemployment Compensation and Social Security contributions which had been claimed with respect to payments made by Texas Carbonate to Luther H. Miller. Having paid the Government, the Company brought suit for a refund on the ground that Miller was an independent contractor and was not an employee within the meaning of the...

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