Thor Company v. United States

FRANCIS J. W. FORD, District Judge.

This is an action to recover Federal Insurance Contribution Taxes and Federal Unemployment Taxes alleged to have been erroneously paid on the earnings of certain applicators for the period June 30, 1952, through December 31, 1954. Timely application for refund was made and not allowed within six months following the filing of the claim.

The issue is whether certain piecework applicators with respect to whose earnings the taxes were paid were employees of plaintiffs on whose earnings plaintiffs were liable for a tax. The applicable statutory provisions are…