BARNABA PHOTOGRAPHS CORP. v. UNITED STATES, 178 F.2d 402 (2nd Cir. 1949)

LexRoll.com > LexRoll (2nd Cir.) > Second Circuit Court of Appeals Opinions > BARNABA PHOTOGRAPHS CORP. v. UNITED STATES, 178 F.2d 402 (2nd Cir. 1949)
BARNABA PHOTOGRAPHS CORPORATION, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

No. 107, Docket 21493.United States Court of Appeals, Second Circuit.Argued November 10, 1949.
Decided November 28, 1949.

Appeal from the United States District Court for the Southern District of New York.

From a judgment that plaintiff recover taxes paid by it under the Federal Unemployment Act, 26 U.S.C.A. § 1600 et seq., and the Federal Insurance Contributions Act, 26 U.S.C.A. § 1400 et seq., based upon fees paid by plaintiff, a photographer, to models who had posed for it, the defendant appeals.

John F.X. McGohey, United States Attorney (James A. Devlin, Assistant United States Attorney, of counsel), for defendant-appellant.

Raymond J. McGrover, for appellant-appellee.

Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.

PER CURIAM.

Affirmed on opinion of Leibell, J.,[1]

[1] No District Court opinion for publication.