United States v. Mutual Trucking Co.

ALLEN, Circuit Judge.

In an action for refund of taxes, from which the present appeal is prosecuted, the District Court .entered a judgment for $7,504.54 with interest.

In 1941 the Collector of Internal Revenue amended and supplemented the appellee’s returns for taxation under Titles VIII and 'IX of the Social Security Act, Title 42, U. S.C., § 1001 et seq. and §-1101 et seq., 42 U.S.C.A. §§ 1001 ét seq. and 1101 et seq.; the Federal Unemployment Tax Act, Title 26, U.S.C., § 1600 et seq., 26 U.S.C.A.Int. Rev. Code, § 1600 et seq. and the Federal Insurance Contributions Act Title 26, U.S. C., §…