Beau Rivage Restaurant, Inc. v. United States

OPINION and ORDER

CONNER, District Judge:

This is an action to recover alleged over-payments of $428.23 plus interest under the Federal Insurance Contribution Act (“FICA”) and the Federal Unemployment Tax Act (“FUTA”). Plaintiff Beau Rivage Restaurant, Inc. (“Beau Rivage”) has moved for summary judgment under Rule 56, F.R.Civ.P., on the grounds that the restaurant should not be required to pay FICA and FUTA taxes on certain meals and lodging furnished to its employees.

Plaintiff contends that the meals and lodging in question were not “remuneration” to its employees and thus were not “wages”…