SCHOONMAKER, District Judge.
This is an action to recover $139.40 Social Security taxes paid by plaintiffs under the Social Security Act, 42 U.S.C.A. § 301 et seq. The plaintiffs contend that the Buhl Foundation, of which they are managers, is exempt from this tax by virtue of Sec. 811 (b) (8), and Section 907 (c) (7) of the Act.
Section 811 (b) (8), 42 U.S.C.A. § 1011 (b) (8), is as follows:
"(b) The term `employment' means any service,...
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