Latimer v. United States

McCORMICK, District Judge.

The above entitled five actions have been consolidated. They involve similar issues. Each cause is brought for the recovery of Social Security taxes which were paid by respective plaintiffs to the Government between the years 1936 and 1939. The separate status and activities of each plaintiff are hereinafter substantially stated. Generally, the taxes were imposed and the collections made under the Social Security Act of August 14, 1935, 49 Stat. 620, 42 U.S.C.A. § 301 et seq., and, specifically, the exactions here involved pertain to Title VIII of the Act, 42…