Boyd Bros. Transp. Co. v. United States

OPINION

ANDEWELT, Judge.

In this tax refund action, plaintiff, Boyd Brothers Transportation Company, Inc., an interstate trucking company, seeks reimbursement of Federal Insurance Contributions Act (FICA) taxes plaintiff alleges it erroneously overpaid for the eight tax quarters of 1985 and 1986. Plaintiff contends that in calculating its FICA taxes due for these quarters, it incorrectly classified certain travel advances and reimbursements paid to its employees as “wages” subject to FICA taxes. Presently before the court are the parties’ cross-motions for partial summary judgment. In this…