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UNITED STATES v. COMMUNITY SERVICES

No. 6230.

189 F.2d 421 (1951)

UNITED STATES v. COMMUNITY SERVICES, Inc.

United States Court of Appeals, Fourth Circuit.

Decided May 5, 1951.

Attorney(s) appearing for the Case

Harry Baum, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., Ben Scott Whaley, U. S. Atty., and Russell D. Miller, Asst. U. S. Atty., Charleston, S. C., on the brief), for appellant.

Fleming Bomar, Washington, D. C., for appellee.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.

DOBIE, Circuit Judge.

Community Services, Inc., (hereinafter called taxpayer) filed employment tax returns under the Federal Insurance Contributions Act, subchapter A of chapter 9 of the Internal Revenue Code, 26 U.S.C.A. § 1400 et seq., for the period July 23, 1945, to December 31, 1947, and paid employment taxes totaling $3,910.16 for this period. Thereafter it filed, in the United States District Court for the Eastern District of South Carolina, a claim for...

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