William C. McCombs Company, Inc. v. The United States

OPINION

NICHOLS, Judge *

This is a suit by William C. McCombs Company, Inc., to recover taxes paid on the earnings of certain persons called “applicators” who performed services for the plaintiff. The plaintiff charges that the taxes were paid in error under the Federal Insurance Contributions Act (FICA), 26 U.S.C. § 3100 et seq., and the Federal Unemployment Tax Act (FUTA), 26 U.S.C. § 3300 et seq.

Plaintiff conducts a “home improvement” business. The issue is whether the "applicators” are independent contractors or employees. This issue, on generally similar facts, has been before this court…