Attorney(s) appearing for the Case
Mr. William Logan Martin opened for the petitioner and Mr. Niel P. Sterne closed. Messrs. Borden Burr and Walter Bouldin were on the brief with Mr. Martin.* Summary from the brief:
Mr. Charles E. Wyzanski, Jr., and Assistant Attorney General Jackson, with whom Attorney General Cummings, Solicitor General Reed, and Messrs. Sewall Key, A.H. Feller, J.P. Jackson, Arnold Raum, F.A. LeSourd, Thomas H. Eliot, and Alanson Willcox were on the brief, for respondent.
Supreme Court of United States.
MR. JUSTICE CARDOZO delivered the opinion of the Court.
The validity of the tax imposed by the Social Security Act on employers of eight or more is here to be determined.
Petitioner, an Alabama corporation, paid a tax in accordance with the statute, filed a claim for refund with the Commissioner of Internal Revenue, and sued to recover the payment ($46.14), asserting a conflict between the statute and the Constitution...
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