United States Fifth Circuit

In determining whether a per diem counts as wages subject to employment taxes, the question whether an employer reasonably anticipated and calculated its employees' travel expenses in developing a reimbursement arrangement is proper for a jury, and should not be decided on summary judgment.

Appellate Information

• Decided 11/15/2002
• Published 11/15/2002

Judges

• PATRICK E. HIGGINBOTHAM, Circuit Judge:, Before KING, Chief Judge, and HIGGINBOTHAM and EMILIO M. GARZA, Circuit Judges.

Court

• United States Fifth Circuit

Counsel

• For Appellant:
  
• Leonard D. Van Slyke, Jr. (argued), Lori Nail Basham, Heidelberg & Woodliff, Philip William Thomas, John Bracy Beard (argued), Baker, Donelson, Bearman & Caldwell, Jackson, MS, for Worldwide Labor Support of Mississippi, Inc., Robert J. Branman (argued), Bruce Raleigh Ellisen, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S.