United States Eighth Circuit

In a case involving a pilot's claim for a refund of Federal Insurance Contributions Act (FICA) taxes withheld by appellant's employer, summary judgment for the government is affirmed where the district court did not err in concluding that "gateway expenses" were properly considered to be wages for FICA purposes.

Appellate Information

• Decided 06/21/2007
• Published 06/21/2007

Judges

• WOLLMAN, Circuit Judge., Before WOLLMAN and MURPHY, Circuit Judges, and NANGLE, District Judge.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Counsel who presented argument on behalf of the appellant was Jon J. Jensen, Grand Forks, ND.


• For Appellees:
  
• Counsel who presented argument on behalf of the appellee was DOJ Robert J. Branman, Washington, D.C. Also appearing on the brief was DOJ TeresaE. MCLaughlin, Washington, D.C.