United States v. Dunbar

DENMAN, Circuit Judge.

The United States appeals from a judgment holding appellees, trustees of Bell View Oil Syndicate, having leases of petroleum carrying and producing lands, are not employees or individuals in the employ of another under Title IX of the Social Security Act, 42 U.S.C.A. § 1101 et seq., hereinafter called the Act. On this holding the district court gave judgment to appellees to recover on a claim of overpayment of federal unemployment taxes for the years 1936, 1937, 1938, and 1939, the amount assessed and collected on the as*890sociation paid by the trastees to each trustee from…