Ben v. United States

Second Circuit

Ben v. United States

241 F.2d 127

Court of Appeals for the Second Circuit·Decided February 7, 1957·No. No. 26, Docket 24085·Published·Cited by 6 cases

Opinion

PER CURIAM.

This is an appeal from the United States District Court for the Northern District of New York rejecting appellant’s claim for certain tax refunds. The issue and the facts are well stated in the opinion of the court below. 139 F.Supp. 883. Although the case is a close one, we cannot say the District Court improperly refused to upset the administrator’s determination that the applicators were “employees” within the statutory scheme. United States v. Silk, 331 U.S. 704, 67 S.Ct. 1463, 91 L.Ed. 1757; Bartels v. Birmingham, 332 U.S. 126, 67 S.Ct. 1547, 91 L.Ed. 1947; Ringling Bros.-Barnum & Bailey Com. Shows v. Higgins, 2 Cir., 189 F.2d 865; Westover v. Stockholders Pub. Co., 9 Cir., 237 F.2d 948.

Affirmed

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PER CURIAM.

This is an appeal from the United States District Court for the Northern District of New York rejecting appellant’s claim for certain tax refunds. The issue and the facts are well stated in the opinion of the court below. 139 F.Supp. 883. Although the case is a close one, we cannot say the District Court improperly refused to upset the administrator’s determination that the applicators were “employees” within the statutory scheme. United States v. Silk, 331 U.S. 704, 67 S.Ct. 1463, 91 L.Ed. 1757; Bartels v. Birmingham, 332 U.S. 126, 67 S.Ct. 1547, 91 L.Ed. 1947; Ringling Bros.-Barnum & Bailey Com. Shows v. Higgins, 2 Cir., 189 F.2d 865; Westover v. Stockholders Pub. Co., 9 Cir., 237 F.2d 948.

Affirmed

Ben v. United States, 241 F.2d 127 (2d Cir. 1957).

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Opinion

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