No. 8779. July 12, 1946. Appeal from the District Court of the United States for the Northern District of Illinois, Eastern Division; William J. Campbell, Judge. Action by Greyvan Lines, Inc., against Carter H. Harrison, individually and as Collector of Internal Revenue, to recover certain amounts alleged to have been wrongfully assessed and collected for social security taxes. From a judgment for plaintiff, the defendant appeals. Sewall Key, Acting Asst. Atty. Gen., and Homer R. Miller, Asst. to