Ringling Bros.-Barnum & Bailey Combined Shows, Inc. v. Higgins

CLARK, Circuit Judge.

Plaintiff appeals from a district court judgment dismissing on the merits its complaint in an action for refund of $3,105.79 paid on or about June 10, 1938, as unemployment taxes for the year 1936. The sole question is whether certain persons engaged in plaintiff’s circus in 1936 were employees, as the trial court held, or " independent contractors, in which case the tax is not applicable. Involved are only a part of the persons engaged in producing the circus. In addition to 1,200 non-production employees, plaintiff has paid the tax, without objection, upon such…