Legal Opinion
Donald Joe Moorhead, Dba Don Moorhead Harvesting Company v. United States of America, Clifton Gattis, Dba Packing Company v. United States
Court of Appeals for the Ninth Circuit
Decided October 18, 1985No. 84-1949PublishedCited by 39 opinions
1Opinion of the Court
BREWSTER, District Judge:
BACKGROUND FACTS AND PROCEEDINGS
In this case we are called upon to decide whether an alien “commuter” commuting daily or seasonally to the United States to perform agricultural labor in the United States is exempt from the Federal Insurance Contributions Act (“FICA”), 26 U.S.C. §§ 3101-3126, under the foreign-agricultural-worker exemption of Section 3121 of the Internal Revenue Code. 1 The appellant-employers brought suit against the United States of America (the “Government”) claiming that the wages they had paid to their alien “commuter” employees were exempt from…
2Cases cited22 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Richards v. United StatesSupreme Court of the United States · 1962
- American Tobacco Co. v. PattersonSupreme Court of the United States · 1982
- Bingler v. JohnsonSupreme Court of the United States · 1969
17 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Bresgal v. BrockCourt of Appeals for the Ninth Circuit · 1987
- United States v. Bradford S. Taylor, United States of America v. Vincent Carmen PintoCourt of Appeals for the Ninth Circuit · 1986
- Crispin Calderon, on Behalf of Themselves and All Others Similarly Situated v. Jim Witvoet, Sr., Doing Business as J & B VegetablesCourt of Appeals for the Seventh Circuit · 1993
- Aetna Casualty & Surety Company v. Wallace Sheft, Special Administrator of the Estate of Roy H. Fitzgerald, AKA Rock HudsonCourt of Appeals for the Ninth Circuit · 1993
- West Coast Truck Lines, Inc., an Oregon Corporation v. Arcata Community Recycling Center, Inc., a California Corporation, DefendantCourt of Appeals for the Ninth Circuit · 1988
34 more not listed; retrieve them via the Exa API.