SULLIVAN, District Judge.
Plaintiff brings this suit to recover $2217.26, alleged overpayments of taxes for 1938, claimed by plaintiff to have been illegally assessed and collected under the provisions of Titles VIII and IX of the Federal Social Security Act, 42 U.S.C.A. §§ 1001 et seq., 1101 et seq., and the provisions of Sections 1400, 1410 of the Federal Insurance Contributions Act and Section 1520 of the Federal Unemployment Compensation Act, 26 U.S...
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