United States Supreme Court Cases & Opinions

U.S. Supreme Court

United States v. Silk, 331 U.S. 704 (1947)

United States v. Silk

No. 312

Argued March 10, 1947

Decided June 16, 1947*

331 U.S. 704

Syllabus

1. In determining whether particular workers are independent contractors or "employees" within the meaning of the Social Security Act, the same rules are applicable as were applied by this Court to the National Labor Relations Act in Labor Board v. Hearst Publications, 322 U. S. 111. Pp. 331 U. S. 713-714.

2. Unloaders of coal who provide their own tools, work only when they wish to work, and are paid an agreed price per ton to unload coal from railroad cars, held, in the circumstances of this case, to be "employees" within the meaning of the Social Security Act. Pp. 331 U. S. 706, 331 U. S. 716-718.

3. Truck drivers who own their own trucks, pay the expenses of their operation, employ and pay their own helpers, and receive compensation on a piecework or percentage basis, held, in the circumstances of these cases, to be independent contractors, and not "employees" within the meaning of the Social Security Act. Pp. 331 U. S. 706-710, 331 U. S. 718-719.

155 F.2d 356 affirmed in part and reversed in part. 156 F.2d 412 affirmed.

No. 312. The District Court granted respondents a judgment for a refund of social security taxes. The Circuit Court of Appeals affirmed. 155 F.2d 356. This Court granted certiorari. 329 U.S. 702. Affirmed in part and reversed in part, p. 331 U. S. 719.

No. 673. The District Court granted respondent a judgment for a refund of social security taxes. The Circuit Court of Appeals affirmed. 156 F.2d 412. This Court granted certiorari. 329 U.S. 709. Affirmed, p. 331 U. S. 719.

Page 331 U. S. 705