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FOURTH CIRCUIT AFFIRMS DENIAL OF FICA TAX REFUND

NOV. 11, 1986

STA of Baltimore - ILA Container Royalty Fund v. U.S.

DATED NOV. 11, 1986
DOCUMENT ATTRIBUTES
  • Case Name
    STA OF BALTIMORE -- ILA CONTAINER ROYALTY FUND, Appellant, versus UNITED STATES OF AMERICA, Appellee
  • Court
    United States Court of Appeals for the Fourth Circuit
  • Docket
    No. 86-3017
  • Judge
    Hall, Judge, opinion
  • Parallel Citation
    804 F.2d 296
    58 A.F.T.R.2d (RIA) 86-6176
    Unempl.Ins.Rep. (CCH) P 17,152
    1986 U.S. App. LEXIS 33405
  • Code Sections
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 1986-7146
  • Tax Analysts Electronic Citation
    1986 TNT 230-21

STA of Baltimore - ILA Container Royalty Fund v. U.S.

 

Appeal from the United States District Court

 

for the District of Maryland, at Baltimore.

 

Alexander Harvey, II, District Judge.

 

(C/A 84-1855)

 

 

Argued: October 9, 1986

 

Decided: November 11, 1986

 

 

Before Hall, Chapman, and Wilkins, Circuit Judges.

 

 

Paul B. Lang (A. Adgate Duer; Neil S. Kurlander;

 

Niles, Barton & Wilmer on brief) for appellant;

 

Gary D. Gray, Tax Division, Department of Justice

 

(Roger M. Olsen, Assistant Attorney General;

 

Michael L. Paup, Tax Division, Department of Justice;

 

Wynette J. Hewett, Tax Division, Department of Justice;

 

Catherine C. Blake, United States Attorney on brief)

 

for appellee.

 

 

HALL, CIRCUIT JUDGE:

The Steamship Trade Association of Baltimore - International Longshoremen's Association Container Royalty Fund (the "Fund") appeals from an order of the district court, denying the Fund's claim for a refund of federal taxes which it paid between 1977 and 1979, pursuant to the Federal Insurance Contributions Act ("FICA"), 26 U.S.C. .. 3101 et seq.

On appeal, the Fund contends that the payments to employees which are at issue in this case do not constitute wages subject to taxation under FICA. Upon consideration of the record, briefs, and oral argument, we find ourselves persuaded by the thorough and sound analysis of the district court. Accordingly, we find no merit in the Fund's appeal and affirm for the reasons expressed by the district court. STA of Baltimore - ILA Container Royalty Fund v. United States, 621 F. Supp. 1567 (D. Md. 1985).

AFFIRMED

DOCUMENT ATTRIBUTES
  • Case Name
    STA OF BALTIMORE -- ILA CONTAINER ROYALTY FUND, Appellant, versus UNITED STATES OF AMERICA, Appellee
  • Court
    United States Court of Appeals for the Fourth Circuit
  • Docket
    No. 86-3017
  • Judge
    Hall, Judge, opinion
  • Parallel Citation
    804 F.2d 296
    58 A.F.T.R.2d (RIA) 86-6176
    Unempl.Ins.Rep. (CCH) P 17,152
    1986 U.S. App. LEXIS 33405
  • Code Sections
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 1986-7146
  • Tax Analysts Electronic Citation
    1986 TNT 230-21
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