AVIS RENT A CAR SYSTEM, INC. v. UNITED STATES

No. 1012, Docket 74-1119.

503 F.2d 423 (1974)

AVIS RENT A CAR SYSTEM, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided September 24, 1974.

On Rehearing November 6, 1974.


Attorney(s) appearing for the Case

Robert Layton, New York City (Layton & Sherman, New York City, on the brief, Frederick E. Sherman, New York City, and Stuart B. Stillman, Garden City, N.Y., of counsel), for plaintiff-appellee.

Gary R. Allen, Washington, D.C. (Scott P. Crampton, Asst. Atty. Gen., Washington, D.C., Meyer Rothwacks, George G. Wolf, Tax Div., Dept. of Justice, on the brief, Robert A. Morse, U.S. Atty., for the E. D. N.Y., of counsel), for defendant-appellant.

Before MEDINA, HAYS and OAKES, Circuit Judges.


HAYS, Circuit Judge:

This is an appeal from a district court judgment for the taxpayer in a tax refund action. The issue is whether certain drivers, so-called car shuttlers, engaged by the taxpayer, Avis Rent A Car System, Inc. ["Avis"], were Avis employees for the purpose of determining Avis's liability for federal employment taxes. The District Court for the Eastern District of New York held that the car shuttlers were independent contractors rather than employees...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases