Marion B. Folsom, Secretary of Health, Education and Welfare v. Robert Poteet, as of the Estate of Ralph B. Thorbus, Deceased

CHAMBERS, Circuit Judge.

For many years Ralph B. Thorbus 1 leased as lessee in Los Angeles what appears to have been a rather shabby apartment-rooming house. He rented out the apartments therein to people on a weekly and monthly basis. Some occupants were on a daily basis.

For the years 1951 and 1952 he paid the self employment tax. 2 As a consequence of amendments to the Social Security Act made in 1950, he was eligible in 1953 for social security benefits for old age assistance if the operation he conducted classified as a hotel or an apartment hotel. He was not if he was just operating an…