Arthur Venneri Company v. The United States

COWEN, Chief Judge.

Plaintiff, Arthur Venneri Company (hereinafter generally referred to as Venneri) sues for refund of income tax with-holdings, Federal insurance contribution taxes (FICA) and Federal unemployment compensation taxes (FUTA) paid for the tax year 1954 and for a portion of the tax year 1955. The taxes were assessed on the wages received by employees of the George B. Landers Construction Co., Inc. (hereinafter referred to as Landers), a subcontractor of Venneri.

In 1954, Venneri, a New Jersey corporation, was engaged in construction work under five contracts with the Army Corps of…