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DE-RAEF CORPORATION v. UNITED STATES

No. 46025.

70 F.Supp. 264 (1947)

DE-RAEF CORPORATION v. UNITED STATES.

Court of Claims.

March 3, 1947.

Attorney(s) appearing for the Case

Temple W. Seay, of Washington, D. C. (Morelock & Seay, of Washington, D. C., Joseph A. Hoskins, of Kansas City, Mo., and Phil D. Morelock, of Washington, D. C., on the brief), for plaintiff.

John A. Rees, of Washington, D. C., and Sewall Key, Acting Asst. Atty. Gen. (A. F. Prescott and Andrew D. Sharpe, both of Washington, D. C., on the brief), for defendant.

WHITAKER, Judge.

Plaintiff sues to recover taxes alleged to have been wrongfully collected from it under Title IX of the Social Security Act, 49 Stat. 620, 639, 26 U.S.C.A. Int.Rev. Code, § 1600 et seq., which levies a tax on the employer of eight or more persons. In order for plaintiff to be such an employer one of four of its so-called "licensees", in reality commission salesmen, must have been its employee. Plaintiff says they were not employees, but independent...

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