Emard v. Squire

LEAVY, District Judge.

This is an action by the plaintiffs, co-partners, to recover the sum of $12,694.99, with interest from June 6, 1943, representing taxes, penalties and interest paid for the period beginning July, 1937, and ending September 30, 1942, under the Federal Insurance Contributions Act, 26 U.S. C.A.Int.Rev.Code, §§ 1400-1403, 1410, 1411, 1420-1432, formerly Title 8 of the Social" Security Act, 42 U.S.C.A. § 1001 et seq. The defendant, by counterclaim, seeks an affirmative judgment in the sum of $515.99, plus interest covering a balance due for taxes, penalties and interest for…