American Homes of New England, Inc. v. United States

SWEENEY, Chief Judge.

In this action the plaintiff seeks to recover certain taxes together with interest and costs that it allegedly paid erroneously on the earnings of certain applicators who had some kind of contradtural relationship with the plaintiff. The amounts involved comprise taxes paid oil the earnings of the applicators under the Federal Insurance Contributions Act, 26-U.S.C.A. § 1400, and the Federal Employment Tax Act, 26 U.S.C.A. § 1600. The claim for refund is based upon the proposition that the applicators were not employees of American Homes of New England, but on the contrary…