Bruce Baker v. F. David Mathews, Secretary of Health, Education and Welfare

Appellants appeal from a summary judgment of the district court dismissing their class action seeking declaratory, injunctive, and other relief, including repayment to the school district of all Social Security contributions made since July 1, 1972. Appellants claim jurisdiction under 28 U.S.C. § 1331 , the Fifth and Fourteenth Amendments to the Constitution, and 42 U.S.C. § 418 on their first cause of action, and 28 U.S.C. § 1361 on their second claim.

FACTS

This taxpayers suit challenges the legality of certain Social Security contributions made by the San Francisco Unified School District on behalf of certain of its employees. Appellants claim that the employees are not in fact covered by the Social Security Act and the contributions made by the school district on their behalf have been made in excess of lawful authority and should be returned to the school district. Other than the capacity in which appellants prosecute this action, the facts are identical with those set forth in RoAne v. Mathews, 538 F.2d 852 (CA9, July 22, 1976), this day decided. There we affirmed the district court’s order of dismissal for failure to exhaust administrative…