Glenn v. Beard

McALLISTER, Circuit Judge.

The Collector of Internal Revenue levied and collected Social Security taxes from appellee, who, thereafter, filed a petition in the district court for refund and was awarded a judgment therefor. The court held that appellee was not an employer; that the workers, upon whose asserted employment the taxes were levied, were independent contractors; and that appellee, under the statute, was not liable for the exaction.

The question presented by this appeal is whether the workers in question are independent contractors, exempt from the provisions of the statute, or whether…