178 F.2d 402

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178 F.2d 402

BARNABA PHOTOGRAPHS CORPORATION, Plaintiff-Appellee,
v.
UNITED STATES of America, Defendant-Appellant.

No. 107.

Docket 21493.

United States Court of Appeals Second Circuit.

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.

PER CURIAM.

Affirmed on opinion of Leibell, J.,1

Notes:

1

No District Court opinion for publication