David Howatt and Maude O. Howatt v. Marion B. Folsom, Secretary of Health, Education, and Welfare

This is an appeal from a judgment for the defendant rendered by the District Court for the Eastern District of Pennsylvania. The action was one brought for judicial review of the final decision of the Social Security Administration which had denied old age insurance benefits and wife’s insurance benefits to David Howatt and Maude O. Howatt, husband and wife. The point in controversy was whether David Howatt during a period in question was employed by his son or by a corporation. It was found that the employer was really the son although a corporation set up by him and others was the…