Deecy Products Co. v. Welch

SWEENEY, District Judge.

These are two actions instituted to recover taxes alleged to have been illegally assessed and collected from the plaintiffs by the defendants under authority of Title IX of the Social Security Act of 1935, 42 U.S.C.A. § 1101 et seq. The plaintiffs urge that they were not liable for such taxes, because, during the year in question, they did not employ the minimum of eight individuals provided in the Act of 1935, Section 907(a). Both cases are sufficiently identical to dispose of them in one opinion. All returns, payments, claims for refund, certificates and other…