UNITED STATES v. LA SOCIETE FRANCAISE DE BIEN. MUT.

No. 11029.

152 F.2d 243 (1945)

UNITED STATES v. LA SOCIETE FRANCAISE DE BIENFAISANCE MUTUELLE.

Circuit Court of Appeals, Ninth Circuit.

Rehearing Denied January 2, 1946.


Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, A. F. Prescott, and Paul S. McMahon, Sp. Assts. to Atty. Gen., and Leonard Sarner, Sp. Asst. to Atty. Gen. (Frank J. Hennessy, U. S. Atty., and Robert B. McMillan, Asst. U. S. Atty., both of San Francisco, Cal., of counsel), for appellant.

P. A. Bergerot and A. P. Dessouslavy, both of San Francisco, Cal., for appellee.

Before DENMAN, BONE and ORR, Circuit Judges.


ORR, Circuit Judge.

We have for consideration the question of whether appellee, La Societe Francaise de Bienfaisance Mutuelle, is exempt from social security taxes as a corporation organized and operated exclusively for charitable purposes within the meaning of § 811 (b) (8) of the Social Security Act, 42 U.S. C.A. § 1011(b) (8). The provision reads:

"(b) The term `employment' means any service of whatever nature, performed within the United States...

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