Ewing

Appellee, McLean a laborer, having attained the age of 65 years made formal application for certain claimed benefits accruing to him under the provisions of the-Social Security Act, 42 U.S.C.A. § 301 et seq., hereafter called the Act. A hearing on his petition was held before a referee of the Social Security Board at which the referee considered and determined the-question of “coverage” under the Act of the services rendered by appellee as an employee of Albert Miller and Company, an Illinois corporation which operated a commercial potato warehouse packing shed at Burley, Idaho. (The terms Miller and' “warehouse” when used in this opinion, mean the Miller company or the warehouse-owned and operated by it.) The referee’s-decision was adverse to appellee’s claim-It was later reviewed by the Appeals Council of the Social Security Administration whose final decision sustaining the referee was challenged on a review in the lower-court under the provisions of Section 405’ (g) of Title 42 U.S.C.A.

Miller purchased potatoes from Idaho, growers for the purpose of resale, either in interstate commerce or locally. The potatoes were transported to the warehouse where, after certain…