DAWKINS, District Judge.
Plaintiff, appellee, sued for refund of (1) Income Taxes, Subchapter D, Chapter 9, of the Internal Revenue Code, 26 U.S.C.A. §§ 1621-1627, (2) taxes collected under the Federal Insurance Contributions Act, Subchapter A, Chapter 9, of the Internal Revenue Code, 26 U.S. C.A. §§ 1400-1432, and (3) Federal Unemployment Taxes, Subchapter C, Chapter 9, of the Internal Revenue Code, 26 U.S.C.A. §§ 1600-1611, for the...
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