CUTLER v. UNITED STATES

No. 463-55.

180 F.Supp. 360 (1960)

Ben CUTLER v. UNITED STATES.

United States Court of Claims.

January 20, 1960.


Attorney(s) appearing for the Case

Samuel Brodsky, New York City, for plaintiff. Alfred Miller and Alan Latman, New York City, on the briefs.

Theodore D. Peyser, Jr., Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for defendant. James P. Garland and M. Carr Ferguson, Washington, D. C., on the brief.


WHITAKER, Judge.

This is a suit for the refund of Federal unemployment taxes previously paid for the tax years 1950 through 1954 pursuant to section 1600 of the Internal Revenue Code of 1939.1 The plaintiff's claim rests solely on the ground that he was not an employer within the meaning of the statute. Defendant says that he was. This is the only question to be decided.

The relevant...

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