J. C. And Edrie M. Etherton v. United States

Sixth Circuit

J. C. And Edrie M. Etherton v. United States

394 F.2d 6, 21 A.F.T.R.2d (RIA) 1269, 1968 U.S. App. LEXIS 7299

Court of Appeals for the Sixth Circuit·Decided April 16, 1968·No. 17885_1·Published·Cited by 1 cases

Opinion

ORDER

This is an appeal from a judgment of the District Court, 278 F.Supp. 568, that appellants, owners of a number of motels, were liable for certain social security, unemployment and withholding taxes because the operators of the motels were employees of the owners and not independent contractors, and that the owners were therefore not entitled to the refund sought by them. Upon consideration, we do not find that the findings of fact of the District Court are clearly erroneous, and it is ordered that the judgment be, and hereby is, affirmed.

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ORDER

This is an appeal from a judgment of the District Court, 278 F.Supp. 568, that appellants, owners of a number of motels, were liable for certain social security, unemployment and withholding taxes because the operators of the motels were employees of the owners and not independent contractors, and that the owners were therefore not entitled to the refund sought by them. Upon consideration, we do not find that the findings of fact of the District Court are clearly erroneous, and it is ordered that the judgment be, and hereby is, affirmed.

J. C. And Edrie M. Etherton v. United States, 394 F.2d 6, 21 A.F.T.R.2d (RIA) 1269, 1968 U.S. App. LEXIS 7299 (6th Cir. 1968).

Pincite

394 F.2d 6 (J. C. And Edrie M. Etherton v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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