The opinion of the court was delivered by: MEANEY
This cause came on for trial on May 29, 1962, before the Court sitting without a jury. The Court having duly considered the evidence and the arguments of counsel, now pursuant to Rule 52, makes and files the following:
1. The plaintiffs timely filed their Employers' Quarterly Federal Tax Returns (Treasury Form 941) and Federal Unemployment Tax Returns (Treasury Form 940) for the period January 1, 1955 through December 31, 1957 and paid Federal Insurance Contributions taxes and Federal Unemployment taxes on the earnings of certain taxicab drivers listed therein.
2. The plaintiffs filed timely claims for refund of the taxes paid on the earnings of the taxicab drivers.
3. Notice of disallowance of said claims for refund was mailed to the plaintiffs on February 24, 1960.
4. This suit was timely instituted on May 9, 1960.
5. During the period January 1, 1955 through December 31, 1957:
(a) The plaintiffs were engaged in the taxicab business in Newark, New Jersey.
(b) The plaintiffs owned a fleet of taxicabs.
(c) Each driver, when he was hired, signed a Drivers' Contract.
(d) The Drivers' Contract obligated the driver to obey the rules and regulations published by the plaintiffs.
(e) At the time a driver was hired, the driver was given a copy of the plaintiffs' rules and regulations for taxicab drivers.
(f) The rules and regulations were published by the plaintiffs.
(g) The rules and regulations contained many of the requirements of the ordinances of the City of Newark.
(h) The rules and regulations further contained specific rules and regulations promulgated by the plaintiffs and not contained in the ...