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M. F. A. MUTUAL INSURANCE COMPANY v. UNITED STATES

No. 1380.

314 F.Supp. 590 (1970)

M. F. A. MUTUAL INSURANCE COMPANY, Plaintiff, v. UNITED STATES of America, Respondent.

United States District Court, W. D. Missouri, C. D.

July 9, 1970.

Attorney(s) appearing for the Case

Harold S. Cook, Cook, Murphy, Lance & Mayer, D. Jeff Lance, St. Louis, Mo., for plaintiff.

Calvin K. Hamilton, Asst. U. S. Atty., Kansas City, Mo., John DeBruyn, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for respondent.

JOHN W. OLIVER, District Judge.

I

This is an action for the recovery of employment taxes paid under the Social Security Act on account of compensation paid by plaintiff insurance company during the calendar years 1962-1965 to its "financed agents." The basic question presented is whether those financed agents were, under the factual circumstances and the applicable statutes and regulations, employees or independent contractors.

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