United States v. La Societe Francaise De Bienfaisance Mutuelle

ORR, Circuit Judge.

We have for consideration the question of whether appellee, La Societe Francaise de Bienfaisance Mutuelle, is exempt from social security taxes as a corporation organized and operated exclusively for charitable purposes within the meaning of § 811 (b) (8) of the Social Security Act, 42 U.S. C.A. § 1011(b) (8). The provision reads:

“(b) The term ‘employment’ means any service of whatever nature, performed within the United States by an employee for his employer, except—

sft $ $ $ s¡c(8) Service performed in the employ of a corporation, community chest, fund, or foundation,…