Legal Opinion

Incorporated Trustees of the Gospel Worker Society v. United States

United States Court of Claims

Decided September 13, 1984No. 344-83TPublishedCited by 1 opinion

1Opinion of the Court

OPINION

REGINALD W. GIBSON, Judge:

This is a corporate employment tax refund suit by plaintiff, The Incorporated Trustees Of The Gospel Worker Society (the Society), in which jurisdiction is premised on §§ 1346 and 1491, Title 28 U.S.C., and § 7422, Title 26 U.S.C. (1954 Internal Revenue Code).1 The gravamen of this litigation stems from plaintiffs alleged erroneous failure to withhold and pay over FICA (employment) taxes, in the aggregate amount of $1,869.65, based on the alleged market value of meals and lodging (i.e., wages) provided by plaintiff to certain of its member-employees during the…

2Cases cited8 opinions

Rowan Cos. v. United StatesSupreme Court of the United States · 1981
Dole v. CommissionerUnited States Tax Court · 1965
The United States Junior Chamber of Commerce v. The United StatesUnited States Court of Claims · 1964
McDonald v. CommissionerUnited States Tax Court · 1976
Incorporated Trustees of the Gospel Worker Society v. United StatesDistrict Court, District of Columbia · 1981

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3Cited by1 opinion

The Incorporated Trustees of the Gospel Worker Society v. The United StatesCourt of Appeals for the Federal Circuit · 1985