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GARAGE SERVICE CORPORATION v. HASSETT

No. 901.

42 F.Supp. 791 (1942)

GARAGE SERVICE CORPORATION v. HASSETT, Collector of Internal Revenue.

District Court, D. Massachusetts.

January 12, 1942.

Attorney(s) appearing for the Case

Robert H. Davison, of Boston, Mass., for plaintiff.

Edmund J. Brandon, U. S. Atty., and George F. Garrity, Asst. U. S. Atty., both of Boston, Mass., Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe and Lyle M. Turner, Sp. Assts. to the Atty. Gen., for defendant.

FORD, District Judge.

The defendant has filed a motion to dismiss the plaintiff's complaint for failure to state a claim upon which relief can be granted. The plaintiff's claim is for refund of Social Security Tax alleged to have been erroneously assessed and collected. Whether the plaintiff was liable for the tax concededly depends upon whether or not the plaintiff was an "employer" for the taxable year 1937 within the definition given in Section 907(a) of the Social...

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