r the presence of a separate, — albeit interdependent, — trade business, or profession involving capital outlay and the assumption of substantial business risks, or the offering of like services to the public in general, — or of the absence of any right of control over the manner and means of performance; or of both the presence of the former and the absence of the latter factor. United States v. Aberdeen Aerie No. 24, 9 Cir., 1945, 148 F.2d 655; United States v. Silk, 10 Cir., 1946, 155 F.2d 356; Nevin, Inc., v. Rothensies, D.C.Pa. 1945, 58 F. Supp. 460; Ridge Country Club v. United States, 7 Cir., 1945, 135 F.2d 718; Anglim v. Empire Star Mines Co., 9 Cir., 1942, 129 F.2d 914; Briggs v. California Employment Commission, 1946, 28 Cal.2d 50, 168 P.2d 696; Glenn v. Beard, 6 Cir., 141 F.2d 376; Texas Co. v. Higgins, 2 Cir., 118 F.2d 636; Indian Refining Co. v. Dallman, 7 Cir., 119 F.2d 417; Williams v. United States, 7 Cir., 126 F.2d 129; United States v. Griswold, 1 Cir., 124 F.2d 599; Hirsch v. Rothensies, D.C.Pa., 56 F. Supp. 92; Los Angeles Athletic Club v. United States, D.C.Cal., 54 F. Supp. 702; Spillson v. Smith, 7 Cir., 147 F.2d 727; Gulf Oil Corp. v. United States, D.C., 57 F. Supp. 376; Nevin, Inc., v. Rothensies, D.C.Pa., 58 F. Supp. 460; Emard v. Squire, D.C.Wash., 58 F. Supp. 281. It may be, therefore, that ultimately the employee status in service relationships of doubtful nature will be made to depend on the absence of such a separate business or calling and on the presence of some degree of control over the manner and means of performance of the services.
Applying these facts to the definition of "employee" found in the Regulations, I must conclude that the journeyman tailors were not employees of the plaintiffs. Hirsch v. Rothensies, D.C.E.D.Pa., 56 F. Supp. 92. The Commissioner relies heavily on United States v. Vogue, Inc.
There have been numerous decisions on this question, and all of them, so far as I have been able to ascertain, hold that the common-law tests shall be applied in ascertaining, from an established set of facts, whether the relationship be that of an "employee" or an "independent contractor." Burrus v. Early, D.C., 44 F. Supp. 21; Aberdeen Aerie No. 24 v. United States, D.C., 50 F. Supp. 734; Hirsch v. Rothensies, D.C., 56 F. Supp. 92; Texas Co. v. Higgins, 2 Cir., 118 F.2d 636; Jones v. Goodson, 10 Cir., 121 F.2d 176; Williams v. United States, 7 Cir., 126 F.2d 129; Anglim v. Empire Star Mines, 9 Cir., 129 F.2d 914; Matcovich v. Anglim, 9 Cir., 134 F.2d 834. I shall not attempt an analysis in detail of the judicial interpretations and distinctions made as between an "employee" and an "independent contractor" by the foregoing decisions.
" Other Federal cases of like import are Texas Co. v. Higgins (C.C.A.), 118 F.2d 636; United States v. Griswold (C.C.A.), 124 F.2d 599; Williams v. United States (C.C.A.), 126 F.2d 129; Anglim v. Empire Star Mines Co. (C.C.A.), 129 F.2d 914; Los Angeles Athletic Club v. United States, 54 F. Supp. 702; Hirsch v. Rothensies, 56 F. Supp. 92; Emard v. Squire, 58 F. Supp. 281; Cannon Valley Milling Co. v. United States, 59 F. Supp. 785; American Oil Co. v. Fly (C.C.A.), 135 F.2d 491 (147 A.L.R. 824); Burruss v. Early, 44 F. Supp. 21; W.P. Brown Sons Lumber Co. v. United States, 55 F. Supp. 103. Counsel for the appeal board has called attention to the case of United States v. Vogue, Inc. (C.C.A.), 145 F.2d 609, in which the view was expressed that a more liberal test than that furnished by common-law rules should be used for the purpose of determining whether a questioned relationship constitutes "employment" under title 9 of the social security act.