King v. GILMAN PAPER COMPANY

Banke, Chief Judge.

The appellant filed this action against his employer, the appellee herein, to recover certain sums alleged to have been wrongfully withheld from his wages. He appeals the grant of the employer’s motion for summary judgment.

It appears without dispute from the record that the sums in question were withheld from the appellant’s pay pursuant to the withholding tax provisions of the Internal Revenue Code, 26 USC § 3402. The seeds of the controversy were sown on November 18, 1983, when the appellant executed a Form W-4, Employee’s Withholding Allowance Certificate, in which he…