A Plaintiff, Samuel O. Anderson, was a tax assessor for Union Township, White County, Indiana.

Employees of White County were covered for social security purposes under a Section 218 agreement, but township employees were not.

Mr. Anderson’s salary was paid by White County. However his work and the manner in which he performed it were under the control of the township.

The officials of White County were under the assumption that Mr. Anderson’s work was covered by the section 218 agreement. The Attorney General of Indiana issued an opinion that Mr. Anderson was a township employee and, therefore, was not covered under the agreement. Neither of these opinions was binding upon the social security agency.

After a hearing, the hearing examiner issued an opinion that Mr. Anderson was a township employee because his work was supervised by the township and not the county. The fact that his wages were paid by the county was not controlling because this had been a matter of administrative convenience and did not change the fact that he was accountable to the township, and not the county, for his work.

This result was held to be supported by substantial evidence by the federal district court.

See Anderson v. Celebrezze, U.S.D.C., N.D. of Ind., Lafayette Area, Hammond Div., Civ. No. 147 (11/15/62)(CCH UIR-1 Fed. Par. 14,733).

See also Social Security Ruling (SSR) 63-51c

This material should not be construed as legal advice for any particular fact situation, but is intended for general informational purposes only. For advice specific to any individual situation, an experienced attorney should be contacted.