Kirkconnell v. United States

These tax refund cases involve similar questions of law and fact, and were therefore consolidated by agreement of the parties. Plaintiffs have brought these actions to recover taxes alleged to have been erroneously paid under the Federal Insurance Contributions Act (FICA), 26 U.S.C. §§ 3100 et seq., and the Federal Unemployment Tax Act (FUTA), 26 U.S.C. §§ 3300 et seq., for the quarter ending March 31,1957, through March 31, 1960. Only that portion of the FICA taxes, an excise tax paid by plaintiffs, is sought to be refunded. No part of the fishermen’s FICA taxes, an income tax, is sought to…