United States v. Aberdeen Aerie No. 24 of Fraternal Order of Eagles

GARRECHT, Circuit Judge.

This is an action by two subordinate Aeries- of the Fraternal Order of Eagles for the recovery of taxes assessed by the Government and paid by appellees under the Social Security Act, c. 531, 49 Stat. 620, 42 U.S.C.A. § 301 et seq., and Chapter 9 of the Internal Revenue Code, c. 531, 49 Stat. 636, 639, 26 U.S.C.A. Int.Rev.Code, § 1400 et seq., 1600 et seq.

The essential facts, relating to periods and amounts involved have been stipulated. In the Ballard case, it has also been stipulated and conceded that five individuals whose status is not in issue here were…