Hirsch v. Rothensies

KALODNER, District Judge.

This is a suit to recover $1,573.26, plus statutory interest, paid as additional taxes and interest under the provisions of Title VIII of the Social Security Act 1935, Sec. 801 et seq., 49 Stat. 636, 42 U.S.C.A. § 1001 et seq., and of Title IX of that Act, Sec. 901 et seq, 49 Stat. 639, 42 U.S.C.A. § 1101 et seq. These provisions are incorporated into the Internal Revenue Code as Chapters 9, sube. A (Insurance Contributions) and 9, sube. C (Unemployment Compensation), 26 U.S.C.A. Int.Rev.Code, § 1400 et seq, and Sec. 1600 et seq, respectively. The action arose as a…