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SPIRELLA CO. v. McGOWAN

No. 1334.

52 F.Supp. 302 (1943)

SPIRELLA CO., Inc., v. McGOWAN, Collector of Internal Revenue.

District Court, W. D. New York.

September 23, 1943.

Attorney(s) appearing for the Case

Franchot, Runals, Cohen, Taylor & Rickert, of Niagara Falls, N. Y. (Paul P. Cohen and Edward E. Franchot, both of Niagara Falls, N. Y., of counsel), for plaintiff.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe and John W. Fisher, Sp. Assts. to the Atty. Gen. (George L. Grobe, U. S. Atty. and Eugene J. Donnelly, Asst. U. S. Atty., both of Buffalo, N. Y., of counsel), for defendant.

KNIGHT, District Judge.

Plaintiff brings this action for refund of taxes in the amount of $20,744.80 and interest assessed against plaintiff under subdivision C of Chapter 9 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code § 1600 et seq. (the Federal Unemployment Tax Act); the Collector having levied the assessment on the basis that some 4,000 individuals (called "corsetieres") throughout this country engaged in selling plaintiff's garments were "employees...

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