Texas Co. v. Higgins

MANDELBAUM, District Judge.

This action seeks a refund of social security taxes assessed and paid by the plaintiff. The taxes were assessed pursuant to Title VIII of the Federal Social Security Act of August 14, 1935, 42 U.S.C.A. § 1001 et seq. This act was amended in 1939 and is now known as the “Federal Insurance Contributions Act”, 26 U.S.C.A. Int.Rev.Code, § 1400 et seq. The plaintiff paid the taxes for the calendar year 1937 and the first two quarters of 1938. The claim for refund was filed and rejected and this action for $777.66 followed.

Specifically, the assessment was made pursuant to…