Schwing v. United States

BARD, District Judge.

This action is brought by the taxpayers to recover taxes totalling $559.66, plus statutory interest, assessed by the Commissioner of Internal Revenue under the Social Security Act1 and the Federal Insurance Contributions Act2 and paid by taxpayers for the years 1938, 1939, 1940, 1941 and 1942. The assessment was the result of a determination by the Commissioner that the persons, upon whose compensation the taxes were based, were employees of plaintiffs within the meaning of these statutes.

I make the following

Findings of Fact:

1. Plaintiffs John Schwing and Walter F.…