Newspaper Vendors: Hearings, Eightieth Congress, First Session, on H.R. 3997. June 12, 1947. Ways and Means, House of RepresentativesConsiders legislation to exempt newspaper vendors from newspaper publishing company employee withholding tax and social security obligations. |
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Page 30
... PLAINTIFF , vs. UNITED STATES OF AMERICA , DEFENDANT No. 25230 , No. 25231 THE CHRONICLE PUBLISHING CO . , A ... plaintiffs was one of employment within the purport of the applicable statutes ( Social Security Act , title VIII ...
... PLAINTIFF , vs. UNITED STATES OF AMERICA , DEFENDANT No. 25230 , No. 25231 THE CHRONICLE PUBLISHING CO . , A ... plaintiffs was one of employment within the purport of the applicable statutes ( Social Security Act , title VIII ...
Page 31
... Plaintiffs are owners and publishers of daily newspapers circulated primarily in San Francisco ; a substantial ... plaintiff pub- lishers and their vendors were governed in their relationship by successive written contracts between the ...
... Plaintiffs are owners and publishers of daily newspapers circulated primarily in San Francisco ; a substantial ... plaintiff pub- lishers and their vendors were governed in their relationship by successive written contracts between the ...
Page 32
... plaintiffs , pointing to the Treasury Department's interpretative regulations and to language used in Federal and State court decisions , insist that common law tests control ; wherefore , they argue , there is no employment ...
... plaintiffs , pointing to the Treasury Department's interpretative regulations and to language used in Federal and State court decisions , insist that common law tests control ; wherefore , they argue , there is no employment ...
Page 35
... plaintiffs contend there is no employment relationship because " the vendor is free to sell his newspapers in the ways , methods , and manner that he may see fit . " ( Opening statement of plaintiff's counsel . ) That is , even ...
... plaintiffs contend there is no employment relationship because " the vendor is free to sell his newspapers in the ways , methods , and manner that he may see fit . " ( Opening statement of plaintiff's counsel . ) That is , even ...
Page 36
... plaintiffs seek to avoid the legal effect of these controls by ex- plaining that they were not controls over the manner and means of performing the services at all ( being that of selling newspapers ) but merely the imposition of ...
... plaintiffs seek to avoid the legal effect of these controls by ex- plaining that they were not controls over the manner and means of performing the services at all ( being that of selling newspapers ) but merely the imposition of ...
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Common terms and phrases
amended to read Angeles applicable with respect ARNN attorney Baltimore Baltimore News-Post Baltimore Sun benefits BERTRAND W boys Calif California CHAIRMAN COHEN Comm committee common-law Congress contract corner corner-stand coverage covered decision degree of control delivery or distribution DENNING distributors employees employment relationship enacted exclude vendors facts GEARHART Hearst Publications including delivery independent contractors individual Internal Revenue Code JENKINS Judge Goodman KNUTSON lishers LYNCH magazines and periodicals ment MITCHELL National Labor Relations newsboys Newspaper Publishers Association newspaper vendors newspapers or magazines newspapers or shopping persons plaintiffs point for subsequent provisions publishers and vendors record REED representing respect to services retail San Francisco selling newspapers Service performed SIMPSON situation Social Security Act Social Security Administration social-security law social-security legislation sold statement status subsequent delivery Supp Supreme Court term employment thing tion vendors of newspapers wholesale WILLCOX withholding tax words magazines
Popular passages
Page 30 - HR 3704 to exempt newspaper vendors from the old age and survivors insurance provisions of the Social Security Act has considerable interest for me.
Page 37 - ... (10) (A) for services performed by an individual under the age of 18 in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution...
Page 35 - ... (f) the length of time for which the person is employed; (g) the method of payment, whether by the time or by the job; (h) whether or not the work is a part of the regular business of the employer ; and (i) whether or not the parties believe they are creating the relationship of master and servant.
Page 37 - Including delivery or distribution to any point for subsequent delivery or distribution; (B) Service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to htm, whether or not he is guaranteed a minimum...
Page 2 - ... (b) The amendment made by subsection (a) shall be applicable with respect to estates of decedents dying after February 10, 1039.
Page 23 - F.2d 679, 6SO, 681; United States v. Aberdeen Aerie No. 24 of Fraternal Order of Eagles, 9 Cir., 148 F.2d 655, 658. House Report No. 728, 76th Cong., 1st Sess., p. 76, had in similar vein declared that "a restrictive view of the employer-employee relationship should not be taken in the administration of the Federal old age and survivors insurance system, in making coverage determinations.
Page 33 - Commission's interpretation if it had " 'warrant in the record' and a 'reasonable basis in law,' " citing Unemployment Compensation Comm'n v. Aragon, 329 US 143, 153-154. But the record nowhere discloses that the Commission arrived at its interpretation of the "favored nation...
Page 36 - It is well settled that where one person is performing work in which another is beneficially interested, the latter may exercise over the former a certain measure of control for a definite and restricted purpose without incurring the responsibilities, or acquiring the immunities, of a master, with respect to the person controlled.
Page 1 - Code, is amended by— (1) striking out the word "and" at the end of paragraph (8) ; (2) striking out the period at the end of paragraph (9) and inserting in lieu thereof a semicolon and the word...
Page 2 - ... of the Internal Revenue Code as added to such code by section 614 of the Social Security Act Amendments of 1939. SEC. 3. If any amount paid prior to the date of the enactment of this Act constitutes an overpayment of tax solely by reason of an amendment made by this Act, no refund or credit shall be made or allowed with respect to the amount of such overpayment.