[Download] "American Oil Co. v. Fly" by United States Court of Appeals for the Fifth Circuit " eBook PDF Kindle ePub Free

eBook details

Title: American Oil Co. v. Fly
Author : United States Court of Appeals for the Fifth Circuit
Release Date : January 11, 1943
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 54 KB

Description

The simple question presented is well stated by appellee thus: "Whether the operator of wholesale distributing plants owned by taxpayer, and individuals engaged by such operator to assist him in marketing and distributing taxpayers petroleum products, are employees of taxpayer within the meaning of Titles VIII and IX of the Social Security Act", 49 Stats. 636, 439, 42 U.S.C.A. Â§Â§ 1001, 1101, and ff. The taxes were paid and suit brought to recover them; the court held the distributors and the persons they engaged to help them were employees of American Oil Company, the taxpayer, and gave judgment against recovery. The Oil Company appeals.