Rosenbluth Trading, Inc. v. United States

JON O. NEWMAN, Circuit Judge:

This is an action by an employer to recover employer and employee social security tax payments following a determination by the Social Security Administration (SSA) that the person on whose account the payments were made was not a bona fide employee entitled to retirement benefits. Plaintiff Rosenbluth Trading, Inc. appeals from the judgment of the District Court for the Southern District of New York (Lloyd F. MacMahon, Judge) granting summary judgment for the Government. The District Court held that it lacked subject matter jurisdiction over this tax refund claim…