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SCHWING v. UNITED STATES

Nos. 9190, 9252.

165 F.2d 518 (1948)

SCHWING et al. v. UNITED STATES. WILLIAM H. WANAMAKER, Inc. v. SAME.

Circuit Court of Appeals, Third Circuit.

Decided January 7, 1948.

Attorney(s) appearing for the Case

Philip R. Miller, of Washington, D. C. (Sewall Key, Acting Asst. Atty. Gen., A. F. Prescott, Sp. Asst. to the Atty. Gen., and Gerald A. Gleeson and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., on the brief), for appellant.

Raymond A. White, Jr., of Philadelphia, Pa., for appellee Schwing.

Edmund P. Hannum, of Philadelphia, Pa. (Thomas M. Hyndman, of Philadelphia, Pa., on the brief), for appellee Wanamaker.

Before BIGGS, and KALODNER, Circuit Judges, and McGRANERY, District Judge.

McGRANERY, District Judge.

The above two cases involve the same problem of statutory construction. In both, the taxpayers are suing to recover sums exacted by the Commissioner of Internal Revenue as employment taxes on employers under the applicable Acts. See Titles VIII and IX Social Security Act, 49 Stat. 636 and 639, 42 U.S.C.A. §§ 1001 et seq., 1101 et seq., as repealed in part 53 Stat. 1, and Internal Revenue Code, chap. 9, subchaps. A and C, 26 U.S...

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