[DOWNLOAD] "Capital Life & Health Ins. Co. v. Bowers" by United States Court of Appeals # eBook PDF Kindle ePub Free
eBook details
- Title: Capital Life & Health Ins. Co. v. Bowers
- Author : United States Court of Appeals
- Release Date : January 03, 1951
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 61 KB
Description
The Insurance Company sued the Collector of Internal Revenue to recover social security taxes in the sum of $7,381.21 for the years 1943 to 1948, paid by it under protest under the Federal Insurance Contributions Act, Int. Rev. Code, §Â§ 1400 to 1432, 26 U.S.C.A. §Â§ 1400-1432; and also the sum of $3,953.70 for taxes for the years 1943 to 1947 paid by it under protest under the Federal Unemployment Tax Act, Int. Rev. Code, §Â§ 1600-1611, 26 U.S.C.A. §Â§ 1600-1611. The taxes were based upon compensation in the form of commissions paid by the taxpayer to its agents for services rendered, and the question for decision is whether the agents were employees within the meaning of the statutes, or beyond the reach of the Federal Insurance Contributions Act as independent contractors under Section 1426 thereof, and outside the scope of the Federal Unemployment Tax Act under Section 1607 thereof as insurance agents or solicitors remunerated solely by way of commissions.