Barnaba Photographs Corporation, Plaintiff-appellee, v. United States of America, Defendant-appellant, 178 F.2d 402 (2d Cir. 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.