SMITH, District Judge.
This is an action for the recovery of social security and unemployment taxes, assessed and collected under the Federal Insurance Contributions Act and the Federal Unemployment Tax Act, subchapters (A) and (C) of Chapter 9 of the Internal Revenue Code, 26 U.S.C.A. § 1400 et seq., and 26 U.S.C.A. § 1600 et seq. The complaint alleges, and the answer denies, that the taxes were illegally assessed and collected. The action is before the...
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