WILLIAM HAROLD COX, Chief Judge.
The plaintiff in this case sues for the recovery of Federal Insurance Contributions taxes, 26 U.S.C.A. § 3101 et seq., and penalties in the principal amount of thirty-seven hundred forty-two dollars sixty-four cents for the period beginning with the first quarter of 1959 and ending with the first quarter of 1965. The plaintiff contends that Mattie Bell Chambers and Emma Mae Bride were not domestic servants but were actually practical...
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