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ILLINOIS TRI-SEAL PRODUCTS, INC. v. UNITED STATES

Nos. 429-61 — 431-61.

353 F.2d 216 (1965)

ILLINOIS TRI-SEAL PRODUCTS, INC. v. The UNITED STATES. John D. BUCHANAN, Howard Brown and Edward Marcus, d/b/a Tri-Seal Installation Co. v. The UNITED STATES. John D. BUCHANAN and Frank Commiso d/b/a Tri-State Installation Co. v. The UNITED STATES.

United States Court of Claims.

November 12, 1965.

Attorney(s) appearing for the Case

Joseph J. Lyman, Washington, D. C., for plaintiff.

Philip R. Miller, Washington, D. C., with whom was Acting Asst. Atty. Gen. Richard M. Roberts, for defendant. C. Moxley Featherston, Lyle M. Turner, and Mitchell Samuelson, Washington, D. C., of counsel.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS, and COLLINS, Judges.

PER CURIAM.

These related cases — testing whether certain "installers" were plaintiffs' employees for the purposes of the Federal Insurance Contributions Act and the Federal Unemployment Tax Act — were referred pursuant to former Rule 45(a) (now Rule 57(a)) to Trial Commissioner Herbert N. Maletz, with directions to make findings of fact and recommendations for a conclusion of law. The commissioner has done...

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