OPINION
DURFEE, Judge.
This suit is for a refund of employment taxes. The facts have been stipulated, and are set out in the body of the opinion.
Taxpayer, a Canadian trucking corporation, authorized to do business in the United States, employed Canadian citizens as truck drivers in its delivery and pick up as a motor carrier of shipments in the Niagara Falls, Ontario-Buffalo, New York area. Plaintiff was required to pay employment taxes asserted...
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