District Court, D. New Jersey November 26, 1952, Civ. Nos. 657-659 (Levin v. Manning)

MEANEY, District Judge.

These actions were instituted for the recovery of social security taxes in the amount of $15,231.98. Said taxes were assessed and collected for the period commencing January 1, 1937, and ending December 31, 1943. The Collector based his action on the Federal Insurance Contributions Act, 26 U.S.C.A. § 1400 et seq. and the Federal Unemployment Tax Act, 26 U.S.C.A.