SWEENEY, Chief Judge.
In this action the plaintiff seeks to recover certain taxes together with interest and costs that it allegedly paid erroneously on the earnings of certain applicators who had some kind of contractural relationship with the plaintiff. The amounts involved comprise taxes paid on the earnings of the applicators under the Federal Insurance Contributions Act, 26 U.S.C.A. § 1400, and the Federal Employment Tax Act, 26 U.S.C.A. § 1600. The...
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