The S.S. Kresge Company, a Michigan Corporation v. United States

This is appellant Kresge's second attempt to recoup taxes paid the United States on the value of lunches which it furnishes free to its lunch stand employees during their half-hour lunch periods. The statutes involved are the Federal Insurance Contributions Act (26 U.S.C. §§ 3101-3125 (1964)), and the Federal Unemployment Tax Act (26 U.S. C. §§ 3301-3308 (1964)) which provide funds for social security and unemployment benefits, respectively.

The first such effort on the part of appellant pertaining to taxes paid in 1958 and 1959 resulted in a judgment for the defendant in a careful opinion by…