Squire, Collector of Internal Revenue v. Sumner Rhubarb Growers' Ass'n

BONE, Circuit Judge.

Appellee brought suit in the District Court to recover a refund of $89.14 in employment taxes for the years 1943 through 1946 which, pursuant to 26 U.S.C.A. § 1400 et seq., had been paid by appellee upon the wages of its office personnel. The claims for refund had originally aggregated $366.-03 but the Commissioner’s ruling allowed the claims insofar as they covered the tax on the wages of employees other than office employees. The trial court, after a hearing, concluded that under the provisions of 26 U.S.C.A. §§ 101(1) and 101(12) appellee was exempt from social security…