United States Eighth Circuit

Taxpayer's annual fishing trips had a business purpose, and the district court erred in adopting the IRS's position that the per-employee costs of the trip were employee wages within the meaning of the Code, and that a portion of the wages should have been withheld for income tax, Social Security and Medicare taxes.

Appellate Information

• Decided 09/15/2003
• Published 09/15/2003

Judges

• BOWMAN, Circuit Judge., Before BOWMAN and BYE, Circuit Judges, and ERICKSEN, District Judge.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Bruce B. Graves, argued, Des Moines, IA, for appellant.


• For Appellees:
  
• Joel McElvain, argued, Dept. of Justice, Washington, DC (Teresa E. McLaughlin, on the brief), for appellee.