OPINION
MacMAHON, District Judge.
Macy's New York, Inc. ("Macy's") sues to recover an asserted overpayment of social security (FICA) taxes for the calendar year 1973. The government moves for judgment on the pleadings, Fed.R.Civ.P. 12(c), and plaintiff cross-moves for summary judgment, Fed.R.Civ.P. 56(a). Since materials outside the pleadings have been submitted and not excluded by the court, we treat both motions as motions for summary judgment.
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