The Incorporated Trustees of the Gospel Worker Society v. The United States

JACK R. MILLER, Senior Circuit Judge.

This appeal is from a judgment of the United States Claims Court involving a suit for refund of certain Federal Insurance Contributions Act (“FICA”) taxes paid by appellant (hereinafter “Society”) for the first calendar quarter of 1978 following rejection by the Internal Revenue Service (“IRS”) of its claim for refund on May 17, 1983. The amount claimed was the tax on the value established by IRS of meals and lodging furnished by the Society to eight of its members who performed services for the Society and were paid wages therefor. The FICA taxes paid on…