Howatt v. Folsom

KIRKPATRICK, Chief Judge.

The only question before the Court on this motion for summary judgment is whether the findings of the Referee, of which the Appeals Council has denied a review, are supported by substantial evidence. The Referee’s findings that the claimant’s services, on which his claim is based, were in fact performed by him as an employee of his son and that the creation of the corporation was a subterfuge to evade the provisions of Section 210(a) (3) of the Social Security Act, 42 U.S. C.A. § 410(a) (3), are based upon evidence which is practically undisputed, most of it coming…