United States v. Inter-State Construction Co.

SHELBOURNE, District Judge.

The Government instituted this action June 10, 1959, to obtain a judgment against Inter-State Construction Company, Inc., for alleged tax liabilities assessed and claimed to be due under the provisions of the Federal Insurance Contributions Act for the period from April 1, 1953, through June 30,1956, and under the Federal Unemployment Tax Act for the years 1953, 1954, and 1955. The taxes were assessed by the Government on the theory that the workers engaged in the performance of the defendant’s contracts with property owners were employees within the meaning of the…