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RUCKER'S IMPERIAL BREEDING FARM v. BIRMINGHAM

Civil Action No. 327.

63 F.Supp. 779 (1945)

RUCKER'S IMPERIAL BREEDING FARM, INC., OF OTTUMWA, IOWA, v. BIRMINGHAM, Collector of Internal Revenue.

District Court, S. D. Iowa, Central Division.

January 13, 1945.

Attorney(s) appearing for the Case

Robert J. Bannister, of Stipp, Perry, Bannister, Carpenter & Ahlers, all of Des Moines, Iowa, for plaintiff.

Harold D. Cohen, Sp. Asst. to Atty. Gen., Cloid I. Level, Asst. U. S. Atty., of Des Moines, Iowa, and Maurice F. Donegan, U. S. Atty., of Davenport, Iowa, for the Government.

DEWEY, District Judge.

This suit seeks to recover and have refunded certain taxes paid the defendant for taxable periods from January 1, 1940, through September 30, 1943, collected under the provisions of the Federal Insurance Contributions Act, 26 U.S.C.A. Int.Rev. Code, § 1400 et seq. The basis of the claims filed with the Collector is stated as follows:

"Each of the persons upon whose wages this tax was...

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