Security Roofing & Construction Co. v. United States

ALDRICH, District Judge.

The plaintiff sues for the recovery of taxes paid under the Federal Insurance Contributions Act, § 1400 et seq., Internal Revenue Code of 1939 (now 26 U.S. C.A. § 3101 et seq.) and under the Federal Unemployment Tax Act, § 1600 et seq., Internal Revenue Code of 1939 (now 26 U.S.C.A. § 3301 et seq.). The taxes were paid on account of certain workers, known as applicators, who install roofing and siding materials. The sole question is whether the applicators were employees or independent contractors. Internal Revenue Code of 1939, §§ 1426(d) and 1607(i), 26 U.S.C.A. §§…