Metropolitan Roofing & Modernizing Co. v. United States

FORD, District Judge.

Plaintiff in this action seeks to recover, together with interest and costs, certain taxes alleged to have been erroneously paid. The taxes in question are taxes paid on the earnings of certain applicators for the period from September 30,1947 to March 31, 1951, under the Federal Insurance Contributions Act, 26 U.S.C.A. § 1400 et seq., and the Federal Employment Tax Act, 26 U.S.C.A. § 1600 et seq. Plaintiff made timely claim for refund of these taxes. Its claim was allowed with respect to taxes paid on the earnings of certain salesmen, but denied with respect to taxes…