James Hodgson, Secretary of Labor, U. S. Department of Labor v. Centralized Services, Inc., a Corporation, and C. A. Cloninger

FIELD, Circuit Judge:

This action was instituted by the Secretary of Labor under Section 17 of the Fair Labor Standards Act 1 to restrain the defendants from violating the Act’s minimum wage, overtime and record keeping requirements, and from withholding unpaid wages allegedly due certain employees engaged in the preparation of Federal and State income tax returns. The operative period alleged by the Secretary was from December 12, 1967, to the date of the filing of the complaint in December of 1969. The defendants denied that the employees were engaged in commerce, or in the production of…