Larson v. Ives Dairy Co.

SIBLEY, Circuit Judge.

Ives Dairy Company, Inc., paid social security taxes for 1938 and 1939 in respect of employees connected with its milk and cream sales; and, on the ground that the employment was “agricultural labor” *702excepted from the tax, 42 U.S.C.A. § 1107,. sought refund in vain, and then sued the respective Collectors. The cases were tried together before the judge, who held that the services of the milk-room employees, the drivers of delivery trucks and their helpers were agricultural labor, but those of office help and of a sales solicitor were not; and recovery was allowed of the…