Opinion
No. 107, Docket 21493.
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.
Affirmed on opinion of Leibell, J.,
No District Court opinion for publication.