Co-Op Cab Co. v. Allen, Civil Action No. 353.
| Citation | 82 F. Supp. 695 |
| Decision Date | 08 December 1947 |
| Docket Number | Civil Action No. 353. |
| Parties | CO-OP CAB CO. v. ALLEN, Collector of Internal Revenue. |
| Court | U.S. District Court — Middle District of Georgia |
Rupert A. Brown and Erwin, Nix & Birchmore, all of Athens, Ga., for plaintiff Co-op Cab Co.
John P. Cowart, U. S. Atty., and T. Reese Watkins, Asst. U. S. Atty., both of Macon, Ga., for defendant.
This case was tried by the Court without a jury and the parties having stipulated and agreed that the plaintiff company had abandoned and stricken from its petition as originally filed any and all claims for refund of taxes, including principal, interest and penalties, which had accrued prior to and including June 30, 1943; and it being further stipulated and agreed by the parties herein that the sole issues for determination in the trial of this case are whether or not the relationship of employer and employee existed between plaintiff company and the drivers of the taxicabs, referred to in the pleadings filed herein, during the period from July 1, 1943, through December 31, 1943, inclusive; and the amount of recovery to which plaintiff may be entitled in this action, if any, for taxes paid for the period, July 1, 1943, to December 31, 1943, inclusive, under the Federal Unemployment Tax Act 26 U.S.C.A. § 1600 et seq.; I therefore make the following Findings of Fact and Conclusions of Law respectively:
Findings of Fact
During the period from July 1, 1943, through December 31, 1943, inclusive, Co-Op Cab Company, plaintiff herein, owned no taxicabs and had no right to determine whether the drivers and operators of the taxicabs using its name should work on a day or a night shift or at any particular time. For the period in question, plaintiff herein had no right to require any cab driver to operate any particular taxicab and had no right to prescribe and determine the routes over which the drivers of the taxicabs, using its name, should operate. I further find that the taxicabs in question were not maintained and repaired by Co-Op Cab Company and that such company did not, during the period in question, pay the drivers of such taxicabs any wages or other like compensation; and that during such time it did not have the right to discipline or discharge such drivers. I further find that during the period here in question plaintiff company merely furnished the location out of which the taxicabs operated and paid the expenses of operating such location or station and...
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