Loring v. United States

FORD, District Judge.

This is a suit for the recovery of taxes assessed against and collected from the plaintiffs for the years 1940 to 1945, inclusive, under the Federal Unemployment Tax Act, 26 U.S.C.A. §§ 1600-1611, Title IX of the Social Security Act, as amended, c. 531, 49 Stat. 639-645, 42 U.S.C.A. § 1101 et seq., and for the period April 1, 1942 to March 31, 1946 under the Federal Insurance Contributions Act, 26 U.S.C.A. §§ 1400-1403, 1410-1411, 1420-1432, Title VIII of the Social Security Act, as amended, c. 531, 49 Stat. 636-639, 42 U.S.C.A. § 1001 et seq.,

*783The facts, for the most…