KENNERLY, District Judge.
This is a suit by R. O. Butler, doing business as Butler's Barber and Beauty Shop, of Houston, Texas (for brevity called Plaintiff), against the United States of America (for brevity called Defendant), to recover $621.68 paid by Plaintiff to Defendant under the Social Security Act and particularly under the provisions imposing an excise tax on employers having as many as eight persons in their employ (Sections 1101 and 1107, Title 42 U.S...
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