Melamed v. United States, Internal Revenue Service

JOHN W. PECK, Senior Circuit Judge.

This appeal requires a determination of whether a trustee in bankruptcy who makes priority wage payments to the bankrupt’s employees for services rendered to the bankrupt prior to the bankruptcy is an “employer” subject to F.I.C.A. and F.U.T.A. employer taxes.

Plaintiff is the trustee in bankruptcy of the Laub Baking Company. At the time of bankruptcy, the company owed its employees wages for services rendered before the bankruptcy occurred. The plaintiff paid these wages as second priority claims against the bankrupt estate pursuant to 11 U.S.C. § 104(a)(2).…