This is an appeal from a final judgment of the District Court denying taxpayers recovery of $23.13 federal employment taxes paid under the Federal Insurance Contributions Act, 26 U.S.C.A. §§ 3101-3126, as amended. The case involves particularly one Harold H. Tatsumi claimed by the government to be an employee of the taxpayers who, in turn, allege him to be an independent contractor. The determination...
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