01/17/1954
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"By virtue of this provision of law, Mr. Hanzal was assured Social Security protection from 1945 on, notwithstanding the fact that his payments were in error."
"The granting of special relief in this case, where a refund was not claimed in the time and manner required by law, would, in the absence of special circumstances which do not appear to exist here, co..."
"The payment of such sum would be in full settlement of all claims of Alfred Hanzal against the United States for refund of taxes which he erroneously paid under the federal Insurance Contributions Act..."
"In 1947 Mr. Hanzal was informed by the Internal Revenue Service that, under the then applicable law, an employer was not authorized to pay social security taxes on his own earnings and that it would n..."