BONNEY MOTOR EXPRESS, INCORPORATED v. United States

WALTER E. HOFFMAN, Chief Judge.

In this action seeking the recovery of certain withholding and social security taxes paid by the plaintiff, the operator of a trucking business, the single issue involves the status of a class of persons known as “gypsy chasers” who are used for the purpose of loading upon and unloading from plaintiff’s trucks the cargo being carried in interstate commerce.

Plaintiff is a common carrier of specified commodities by motor truck over irregular routes operating under franchise from the Interstate Commerce Commission. Its activities are in thirty-two states, mainly in…