United States v. Navar

McCORD, Circuit Judge.

The appeal is from a judgment allowing taxpayers, who operate a dairy, to recover old age and employment taxes paid from July 1, 1938, to September 30, 1942. The question presented is whether workers in the pasteurizing plant and mechanics and delivery men employed at the dairy are engaged in “agricultural labor” within the meaning of the exceptions and exemptions of Sections 811(b) (1) and 907(c) (1) of the Social Security Act, 42 U.S.C.A. §§ 1011, 1107, and Sections 1426(b) (1) and (h) and 1607(c) (1) of the Internal Revenue Code, 26 U.S.C.A., and pertinent regulations.