The following excerpt is from Avis Rent a Car System, Inc. v. U.S., 503 F.2d 423 (2nd Cir. 1974):
2 Silk and Bartels v. Birmingham, 332 U.S. 126, 67 S.Ct. 1547, 91 L.Ed. 1947 (1947), concern the meaning of 'employee' as it was then used in the Social Security Act. But it is clear, and the parties agree, that the same standard controls the scope of 'employee' as it appears in the FUTA and withholding tax provisions.
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