AIR TERMINAL CAB, INC. v. UNITED STATES

No. 72-1348.

478 F.2d 575 (1973)

AIR TERMINAL CAB, INC., Appellee, v. UNITED STATES of America, Appellant. AIRWAY TAXI COMPANY, INC., Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided April 30, 1973.

Rehearing and Rehearing Denied May 22, 1973.


Attorney(s) appearing for the Case

Wesley Filer, Atty., Dept. of Justice, Washington, D. C., for appellant.

William I. Rutherford, St. Louis, Mo., for appellees.

Before LAY, HEANEY and STEPHENSON, Circuit Judges.


Rehearing and Rehearing En Banc Denied May 22, 1973.

STEPHENSON, Circuit Judge.

The question before the Court is whether drivers of respondent's taxicabs are employees within the provisions of the Federal Insurance Contributions Act (FICA) (26 U.S.C. § 3101 et seq.) and the Federal Unemployment Tax Act (FUTA) (26 U.S.C. § 3301 et seq.), which impose taxes on employers to finance government benefits for employees.

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