(dissenting).
In my opinion Congress in passing the 1948 amendment intended to reject the *871“economic reality” test advanced in United States v. Silk, 331 U.S. 704, 67 S.Ct. 1463, 91 L.Ed. 1757, and Bartels v. Birmingham, 332 U.S. 126, 67 S.Ct. 1547, 91 L.Ed. 1947, and to restore the common law test as applied in the Radio City Music Hall case, 2 Cir., 135 F.2d 715. H.R.Rep. No.1319, 80th Cong., 2d Sess.; Sen.Rep. No.1255, 80th Cong., 2d Sess. The House Report, page 1, stated that “The purpose of the resolution is to maintain the status quo with respect to social-security-coverage regulations for employment and unemployment taxes * * * ”. The Senate Report, page 4, cited with approval this court’s opinion in the Radio City Music Hall case, 135 F.2d at page 717, where Judge L. Hand said: “The test lies in the degree to which the principal may intervene to control the details of the agent’s performance; and that in the end is all that can be said, though the regulation redundantly elaborated it.” The degree of control exercised by the appellant in the case at bar was no greater, in my opinion, than that exercised by the management of the theatre in the Music Hall case. The only substantial difference between the two cases is the longer term for which the performers committed themselves to the circus management — a distinction which I cannot regard as compelling a different result. I think the judgment should be reversed.