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United States v Silk
''United States v Silk'', is a US labor law case, concerning the scope of protection for employees, under the Social Security Act 1935.
==Facts==
The Commissioner of Internal Revenue sued two businesses for employment taxes, one coal loading called Albert Silk Coal Co, run by Mr Silk in Topeka, Kansas, and one trucking, Greyvan Lines, Inc. The Commissioner said the taxes were due under the Social Security Act 1935, for employees of the business. In the ''Silk'' case, unloaders of coal provided their own tools, worked only when they wished, and were paid an agreed price for each ton of coal that they unloaded from railroad cars. In the ''Greyvan Lines'' case, truck drivers owned their own trucks, paid expenses for their operations, employed their own helpers and received payment on a piecework or percentage basis. The businesses argued that the coal loaders or the truck drivers providing work were independent contractors, and so not covered by social security taxes. In both cases, the District Court and the Circuit Court of Appeals had found that the coal loaders or truckers were independent contractors. The Commissioner had appealed.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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