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WILLIAM C. McCOMBS COMPANY v. UNITED STATES

No. 300-66.

436 F.2d 979 (1971)

WILLIAM C. McCOMBS COMPANY, Inc. v. The UNITED STATES.

United States Court of Claims.

January 22, 1971.

Attorney(s) appearing for the Case

Joseph J. Lyman, Washington, D.C., attorney of record for plaintiff.

Philip R. Miller, Washington, D.C., with whom was Asst. Atty. Gen., Johnnie M. Walters, for defendant; Norman J. Hoffman, Washington, D.C., of counsel.

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

OPINION

NICHOLS, Judge.*

This is a suit by William C. McCombs Company, Inc., to recover taxes paid on the earnings of certain persons called "applicators" who performed services for the plaintiff. The plaintiff charges that the taxes were paid in error under the Federal Insurance Contributions Act (FICA), 26 U.S.C. § 3100 et seq., and the Federal Unemployment Tax Act (FUTA), 26 U.S.C. § 3300 et seq.

Plaintiff...

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