Spillson v. Smith

KERNER, Circuit Judge.

This is an appeal from a judgment in favor of plaintiff in an action brought to recover unemployment taxes claimed to have been illegally collected from Berghoff Grill, Inc., plaintiff’s predecessor in interest. The taxes were assessed under the Social Security Act of August 14, 1935, c. 531, §§ 901 and 907, 49 Stat. 639, 42 U. S.C.A. § 1101 et seq. It was tried under the Tucker Act, 28 U.S.C.A. § 41 (20), to a judge without a jury. The question is whether the musicians who furnished the music at .the Berghoff Grill and Gardens, a restaurant operated by Berghoff Grill,…