Farming, Inc. v. John E. Manning, Collector of Internal Revenue

GOODRICH, Circuit Judge.

This case involves a suit to recover certain Social Security and unemployment taxes paid by the defendant to the Collector of Internal Revenue. 1 There is only one question in the case. If the work which certain employees did for the plaintiff consisted of “agricultural labor,” the plaintiff is entitled to have his money back because agricultural labor is exempt from the coverage of the statutes involved. The district court found these employees not within the exemption and entered judgment for the defendant. D.C.N.J.1954, 121 F.Supp. 252.

The facts are simple and were…