PACK v. UNITED STATES

Civ. No. 3-77-58.

434 F.Supp. 232 (1977)

Earl E. PACK v. UNITED STATES of America.

United States District Court, E. D. Tennessee, N. D.

May 9, 1977.


Attorney(s) appearing for the Case

Glen R. Claiborne, Knoxville, Tenn., for plaintiff.

John F. Murray, Joe Vaulx Crockett, III, Dept. of Justice, Washington, D.C., John L. Bowers, Jr., U. S. Atty., Knoxville, Tenn., for defendant.


OPINION AS RENDERED FROM THE BENCH

ROBERT L. TAYLOR, District Judge.

This is an action for the refund of employment (F.I.C.A.) taxes covering the first quarter of 1975. The United States has filed a counterclaim for back employment taxes allegedly due for the years 1972 and 1973. The sole issue formulated by the parties and set forth in the pre-trial order is whether certain truck drivers are employees of plaintiff or independent contractors.

During...

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