Drummonds Poultry Transportation Service v. Wheeler

GIGNOUX, District Judge.

These are actions brought under 28 U.S.C.A. § 1346(a) (1) for refund of Federal Unemployment Taxes paid for the years 1954, 1955 and 1956 in the amounts of $149.44, $240.58 and $295.55, respectively, with interest. By agreement of the parties, the cases were consolidated for trial and, as consolidated, have been submitted to the Court for decision and judgment upon the pleadings and a stipulation of facts.

The only question presented is whether or not the employees with respect to whom the foregoing unemployment taxes were paid by plaintiffs were engaged in…