No. 13786. December 23, 1948. Appeal from the District Court of the United States for the Eastern District of Arkansas; Thomas C. Trimble, Judge. Action by Lee Wilson and Company, a business trust, against United States of America to recover social security taxes paid in respect of superintendent employed in connection with cutting, transporting and processing of alfalfa grown on plaintiff's plantation. From the judgment rendered, the plaintiff appeals. Judgment reversed with directions to enter