DONOVAN, District Judge.
Plaintiff commenced an action on September 28, 1943, to recover the amount of Social Security Taxes paid defendant for the years 1936 to 1942, inclusive. Plaintiff filed a claim for refund on the ground that it was not liable for the tax because it had less than eight employees. The claim for refund was disallowed by the Commissioner of Internal Revenue.
Certain of plaintiff's officers, whose only duties were to sign documents for...
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