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BIRMINGHAM v. RUCKER'S IMPERIAL BREEDING FARM

No. 13139.

152 F.2d 837 (1945)

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

Circuit Court of Appeals, Eighth Circuit.

December 12, 1945.

Attorney(s) appearing for the Case

Helen Goodner, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, A. F. Prescott, and Maryhelen Wigle, Sp. Assts. to the Atty. Gen., on the brief), for appellant.

Robert J. Bannister, of Des Moines, Iowa (Ivan D. Wilson, of Shenandoah, Iowa, and Stipp, Perry, Bannister, Carpenter & Ahlers, of Des Moines, Iowa, on the brief), for appellee.

Before SANBORN, WOODROUGH, and JOHNSEN, Circuit Judges.

SANBORN, Circuit Judge.

The question for decision is whether the appellee, a corporation exclusively engaged in operating a chicken hatchery at Ottumwa, Iowa, is entitled to a refund of social security taxes paid during the period January 1, 1940, through September 30, 1943, with respect to the wages of essential employees not engaged in the physical process of the hatching of poultry. The answer to the question depends upon the proper construction of § 1426...

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