Melvin McGuire and Alvina McGuire v. United States of America, Rahier Trucking, Inc. v. United States

ORR, Circuit Judge:

Taxpayers’ unsuccessful suit for refund of federal withholding, unemployment, and social security taxes paid for the years 1959-1962 is the basis for this appeal. The District Court sitting without a jury dismissed the suit and denied motions for judgment notwithstanding the verdict and for a new trial.

The single question before us is whether the District Court correctly sustained the determination of the Commissioner of Internal Revenue that certain workers were taxpayers’ employees and hence taxpayers were liable for taxes under the Federal Insurance Contributions Act,…