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Barnaba Photographs Corp. v. United States

United States Court of Appeals, Second Circuit
Nov 28, 1949
178 F.2d 402 (2d Cir. 1949)

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.


Summaries of

Barnaba Photographs Corp. v. United States

United States Court of Appeals, Second Circuit
Nov 28, 1949
178 F.2d 402 (2d Cir. 1949)
Case details for

Barnaba Photographs Corp. v. United States

Case Details

Full title:BARNABA PHOTOGRAPHS CORPORATION, Plaintiff-Appellee, v. UNITED STATES of…

Court:United States Court of Appeals, Second Circuit

Date published: Nov 28, 1949

Citations

178 F.2d 402 (2d Cir. 1949)