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American Consulting Corp. v. United States

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eBook details

  • Title: American Consulting Corp. v. United States
  • Author : United States Court of Appeals for the Third Circuit
  • Release Date : January 29, 1971
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 82 KB

Description

Opinion OF THE COURT FORMAN, Circuit Judge. The single issue raised on this appeal is whether steel consultants with whom the American Consulting Corporation (hereafter American) contracted, constituted its employees or independent contractors under the Federal Insurance Contributions Act (hereafter FICA or the Act).1 Though susceptible of simple statement, many complex elements enter into its resolution.


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