HULEN, District Judge.
Defendant assessed and collected from plaintiff, for the taxable year 1946 and three-quarters of 1947, $242.40 under Federal Insurance Contributions Act, Social Security Act. Plaintiff now seeks recoupment of tax paid on ground that it is exempt under Section 1426(b) (8) of the Internal Revenue Code, 26 U.S.C.A. § 1426 (b) (8)
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