Radio City Music Hall Corp. v. United States

L. HAND, Circuit Judge.

This appeal is from a summary judgment for the plaintiff in an action to recover taxes erroneously collected for the year 1938: it turns upon whether certain actors engaged by the plaintiff in that year were “employees” within the meaning of §§ 801, 804 and 901 of Chapter 531 of the First Session of the 74th Congress, 49 St. at L., pages 636, 637, 639, 42 U.S.C.A. §§ 1001, 1004, 1101. That question in turn depends upon the meaning of § 811(b), and § 907(c), of that act, 42 U.S.C.A., §§ 1011 (b), 1107(c) ; especially whether they were “independent contractors” as that…