United States v. Minnie E. Thorson

WOODBURY, Chief Judge.

This is an appeal from a judgment entered for the plaintiffs in an action to recover federal insurance contribution taxes and federal unemployment taxes alleged to have been erroneously paid between June 30, 1952, and December 31, 1954, on the earnings of workers known as «“applicators.” The single question presented is whether these “applicators” were “employees” of the taxpayers-plaintiffs within the meaning of that word as used in § 1426(d) (1) and (2) and § 1607(i) of the Internal Revenue Code of 1939, 26 U.S.C.A. §§ 1426(d) (1,2), 1607(i), as they read after…