KIRKPATRICK, District Judge.
This is a suit to recover $1,417.40 paid by the plaintiff under protest, as Federal Insurance Contributions taxes assessed upon the earnings of certain persons described by the plaintiff as licensees but held by the Commissioner of Internal Revenue to be employees.
In 1941 the plaintiff, which operated a chain of drug stores, placed a number of them under the control of certain of its then employees, by means of what the parties...
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