Boyd Bros. Transp. Co. v. United States

OPINION

ANDEWELT, Judge.

In this tax refund action, plaintiff, Boyd Brothers Transportation Company, Inc., an interstate trucking company, seeks reimbursement of Federal Insurance Contributions Act (FICA) taxes plaintiff alleges it erroneously overpaid, for the eight tax quarters of 1985 and 1986. This action is presently before the court on the parties’ cross-motions for partial summary judgment. On December 30, 1992, this court issued an opinion in which the court interpreted one aspect of Treas.Reg. § 31.3121(a)-1(h), the regulation which describes when an employer’s payments to its…