CHESNUT, District Judge.
In this tax refund case the question of law for decision is whether an officer of a corporation must necessarily (per se) be treated as an employee or only may be so treated according to the circumstances of the case, within the meaning of the Social Security Act, 42 U.S.C.A. § 1101, 49 Stat. 639, which imposes a tax on "Employers of Eight or More". During the tax years here involved the corporate taxpayer had three officers...
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