American Oil Co. v. Fly

SIBLEY, Circuit Judge.

The simple question presented is well stated by appellee thus: “Whether the operator of wholesale distributing plants owned by taxpayer, and individuals engaged by such operator to assist him in marketing and distributing taxpayer’s petroleum products, are employees of taxpayer within the meaning of Titles VIII and IX of the Social Security Act”, 49 Stats. 636, 639, 42 U.S.C.A. §§ 1001, 1101, and ff. The taxes were paid and suit brought to recover them; the court held the distributors and the persons they engaged to help them were employees of American Oil Company, the…