United States Ninth Circuit

A mileage reimbursement plan that deducted minimum wage and was correlated to delivery charges rather than mileage is not an "accountable plan" under 26 CFR 1.62-2 and thus not exempt from employment taxes.

Appellate Information

• Argued 07/12/2001
• Decided 10/16/2001
• Published 10/17/2001

Judges

• BERZON, Circuit Judge:, Before:  SNEED, WARDLAW and BERZON, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Dennis L. Perez and Michel R. Stein, Hochman, Salkin, Rettig, Toscher & Perez, Beverly Hills, California, for the plaintiff-appellant.


• For Appellees:
  
• Randolph L. Hutter, United States Department of Justice, Tax Division, Washington, D.C., for defendant-appellee.