LITTLETON, Judge.
The plaintiffs sue to recover $3,079.95 under section 209(e) of the Social Security Act Amendments of 1950, 64 Stat. 477, 548, 26 U.S.C.A. (I.R.C.1939) § 1410 note. This sum represents $2,368.96 Federal Insurance Contributions taxes and $710.99 Federal Unemployment Tax Act taxes which were assessed and paid for the calendar year 1947. Refund claims were duly filed, rejected, and this suit was timely filed.
Section 209(e) provides:
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