OPINION
EDWIN D. STEEL, Jr., District Judge.
This is an action for the refund of self-employment social security taxes alleged to have been erroneously and illegally assessed against Seda DiMauro and paid by plaintiffs for the years 1965 and 1966 in the amounts of $259.20 and $405.90, respectively. The case was tried without a jury. After a consideration of the testimony, exhibits, briefs and arguments of counsel, the Court makes the following findings of...
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