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TEXAS CO. v. HIGGINS

32 F.Supp. 428 (1940)

TEXAS CO. v. HIGGINS, Collector of Internal Revenue.

District Court, S. D. New York.

March 28, 1940.

Attorney(s) appearing for the Case

Albert E. Van Dusen, of New York City (Leo T. Kissam, Albert E. Van Dusen, and J. Francis Hayden, all of New York City, of counsel), for plaintiff.

John T. Cahill, U. S. Atty., of New York City, Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe and Thomas G. Carney, Sp. Assts. to Atty. Gen., for defendant.

MANDELBAUM, District Judge.

This action seeks a refund of social security taxes assessed and paid by the plaintiff. The taxes were assessed pursuant to Title VIII of the Federal Social Security Act of August 14, 1935, 42 U.S. C.A. § 1001 et seq. This act was amended in 1939 and is now known as the "Federal Insurance Contributions Act", 26 U.S.C.A. Int.Rev.Code, § 1400 et seq. The plaintiff paid the taxes for the calendar year 1937 and the first two quarters...

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