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IN RE LAUB BAKING CO.

Nos. 78-3242 and 78-3297.

642 F.2d 196 (1981)

In re The LAUB BAKING COMPANY, Bankrupt. Maynard B. MELAMED, Trustee, Plaintiff-Appellant-Cross-Appellee, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Defendant-Appellee-Cross-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided March 11, 1981.

Attorney(s) appearing for the Case

James R. Williams, U. S. Atty., Richard J. French, Asst. U. S. Atty., Cleveland, Ohio, Robert T. Carney, M. Carr Ferguson, Gilbert Andrews, Wynette J. Hewett, Tax Division, U. S. Dept. of Justice, Washington, D. C., for defendant-appellee-cross-appellant.

Robert S. Balantzow, Nadler, Sokolsky, Bahas & Balantzow Co., L. P. A., Jerome Leiken, Cleveland, Ohio, for plaintiff-appellant-cross-appellee.

Before EDWARDS, Chief Judge, MERRITT, Circuit Judge, and PECK, Senior Circuit Judge.

JOHN W. PECK, Senior Circuit Judge.

This appeal requires a determination of whether a trustee in bankruptcy who makes priority wage payments to the bankrupt's employees for services rendered to the bankrupt prior to the bankruptcy is an "employer" subject to F.I.C.A. and F.U.T.A. employer taxes.

Plaintiff is the trustee in bankruptcy of the Laub Baking Company. At the time of bankruptcy, the company owed its employees wages for services rendered before the...

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