AMERICAN HOME FOODS v. UNITED STATES

No. 13-55.

145 F.Supp. 201 (1956)

AMERICAN HOME FOODS, Inc. (an Ohio Corporation) and American Home Foods, Inc. (a New Jersey Corporation) in its own right or as transferee of the aforesaid Ohio Corporation v. The UNITED STATES.

United States Court of Claims.

October 2, 1956.


Attorney(s) appearing for the Case

William M. Chanson, New York City, for plaintiffs.

Theodore M. Garver, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for defendant. Andrew D. Sharpe, Washington, D. C., was on the briefs.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and LARAMORE, Judges.


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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