under the laws of the State of Epnnsylvania on September 20, 1922.
2. Plaintiff employed two persons from January 1, 1937, to December 31, 1937, and three persons from January 1, 1938, to September 25, 1942, the date of the filing of a petition for abatement of Social Security taxes, and has employed three persons from September 25, 1942 to the present time, these being the only employees of the said corporation.
3. Plaintiff is supported entirely by contributions from churches, church groups, church members and other persons and organizations.
4. Plaintiff filed a return, signed August 3, 1942, for taxes under Title VIII of the Social Security Act, 42 U.S.C.A. § 1001 et seq., for the period January 1, 1937 through June 30, 1937.
5. On October 27, 1944, the plaintiff paid to the Collector of Internal Revenue for the First District of Pennsylvania the sum of $ 66.40 as taxes, penalty, and interest, under Title VIII of the Social Security Act for the said period January 1, 1937, through June 30, 1937, the said sum being tax in the amount of $ 56.38, penalty in the amount of $ 7.20 and interest in the amount of $ 2.82.
6. On February 7, 1945, plaintiff filed a claim for refund of the said sum of $ 66.40, asserting that plaintiff was exempt from such tax on the ground that it was 'strictly a religious organization?.
7. On March 24, 1945, the Commissioner of Internal Revenue disallowed the plaintiff's claim for refund.
8. The plaintiff, Lord's Day Alliance of Pennsylvania, was not engaged to a substantial extent in carrying on propaganda or otherwise attempting to influence legislation.
9. The plaintiff is a religious organization engaged in promoting the reverent observance of the Lord's Day, commonly called Sunday, in cooperation with various churches and church groups in the Commonwealth of Pennsylvania.
I therefore state the following
Conclusions of Law
1. Plaintiff, Lord's Day Alliance of Pennsylvania is entitled to exemption from taxes imposed by Title VIII of the Social Security Act of 1935 under Section 811(b)(8) thereof.
2. The plaintiff is entitled to recover taxes, penalty and interest paid under Title VIII of the Social Security Act for the period January 1, 1937, through June 30, 1937, in the amount of $ 66.40 together with lawful interest and costs.
An order may be entered in accordance herewith.