Restaurants & Patisseries Longchamps, Inc. v. Pedrick

HULBERT, District Judge.

Defendant moves for judgment dismissing the complaint upon the pleadings and an examination of the plaintiff before trial.

The action is to recover employment taxes alleged to have been erroneously and illegally assessed for the quarterly period beginning on April 1, 1942 and ending on June 30, 1942, and the question presented is whether payments made to plaintiff’s employees were wages or “tips.”

Plaintiff operates four restaurants in the City of New York and controls several others affiliated with it.

During the period for which refund is sought and for several years…