M. F. A. Mutual Insurance v. United States

JOHN W. OLIVER, District Judge.

I

This is an action for the recovery of employment taxes paid under the Social Security Act on account of compensation paid by plaintiff insurance company during the calendar years 1962-1965 to its “financed agents.” The basic question presented is whether those financed agents were, under the factual circumstances and the applicable statutes and regulations, employees or independent contractors.

We find and conclude that such financed agents were employees under the findings of fact stated in part II, the conclusions of law stated in part III, and for the reasons…