Fleeman v. United States

WEICK, District Judge.

This is a suit to recover $745.58 (plus interest) alleged to have been erroneously paid in Federal employment taxes for the years 1953 through 1955. The taxes in question were assessed under the Federal Insurance Contributors Act, 26 U.S. C. § 3101 et seq. and the Federal Unemployment Tax Act, 26 U.S.C. § 3301 et seq. They were paid on the earnings of certain installers or applicators doing work for the plaintiff over the period in question.

There is only one issue in the case— were the applicators employees of the plaintiff within the meaning of 26 U.S. C. § 3121(d) and…