Allen v. Shelton

HOLMES, Circuit Judge.

This appeal is from an order granting a preliminary injunction against appellant which restrains him from assessing or collecting any tax, interest, or penalty imposed under sections 801, 804, 807, or 901 of the Social Security Act, c. 531, 49 Stat. 620, 42 U.S.C.A. §§ 1001, 1004, 1007, 1101.

Appellees are engaged in producing crude gum or oleo-resin by the scarification of living pine trees, and in processing the same for the production of gum spirits of turpentine and gum rosin. They claim that these commodities are produced by agricultural labor and that employment…