Service Trucking Co., Inc. v. United States

SOBELOFF, Circuit Judge:

A taxpayer’s unsuccessful suit for refund of federal income and social security taxes paid for the year 1958 is the basis of this appeal. The District Court entered judgment against the taxpayer on a jury verdict and denied motions for judgment notwithstanding the verdict and for a new trial.

Under the Internal Revenue Code every employer is required to withhold certain taxes from wages paid to “employees.” §§ 3101, 3111 & 3402, Int. Rev.Code of 1954. The term “employee” is then defined as:

“any individual who, under the usual common law rules applicable in determining…