52 F. Supp. 228 (S.D. Cal. 1943) Cited 19 times
In Latimer v. United States, 52 F. Supp. 228, the plaintiffs sought to recover social security taxes which they had paid between 1936 and 1939 under the social security act of August 14, 1935 (49 Stat. at L. 620 [42 USCA, ยง 301 et seq.]). Plaintiffs contended that the services of their employees should be classified as "agricultural labor" and, therefore, exempted from taxation.