Southeastern Fair Ass'n v. United States

MADDEN, Judge.

Plaintiff, Southeastern Fair Association, sues to recover taxes assessed against it and paid by it under Titles VIII and IX of the Social Security Act, 42 U.S.C.A. §§ 1001 et seq. and 1101 et seq., which statute imposes excise taxes upon employers for the purpose of providing funds to meet social security payments. Plaintiff contends that the provisions of Sections 811 and 907 of the Social Security Act, 42 U. S.C.A. §§ 1011 and 1107, exempt it from these taxes, by making the taxes inapplicable to “ * * * a corporation, * * * organized and operated exclusively for * * *…