Farm & Home Savings & Loan Ass'n v. Nee

REEVES, Chief Judge.

This is an action by plaintiff for a refund of certain taxes exacted by the defendant as alleged employment taxes'. They *334were unemployment and insurance contributions as claimed by the defendant for the years 1941 and 1942 together with interest and insurance contribution for the first half of the year 1943. Employment taxes are provided for under specified sub-paragraphs of Sections 1426 and 1607, Title 26 Internal Revenue Code, '26 U.S.C.A. §§ 1426, 1607.

The plaintiff has an agency in the City of St. Louis. This agency is engaged for the most part in selling shares or…