The state of Nebraska had a section 219 agreement with social security to provide state employees with federal old age insurance benefits.
The state challenged an assessment for a justice of the peace and a constable, claiming that they were not subject to the control typical of an employer/employee relationship.
However, their duties were set out in state statutory and constitutional law. They were considered employees whose wages were covered under the section 218 agreement.
See Social Security Ruling (SSR) 67-44.
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