Legal Opinion
ROYSTER COMPANY v. United States
District Court, E.D. Virginia
Decided April 18, 1972No. Civ. A. 270-71-NPublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION
MacKENZIE, District Judge.
Royster Company (a fertilizer manufacturer) sues here to recover $11,327.11 representing withholding and employment taxes and interest paid under protest for 1965 and 1966. The suit hinges upon the definition of “wages” as it is applied in the tax statutes governing the obligation of employer to withhold income taxes and to collect other taxes under the Federal Insurance Contributions Act (FICA) and Federal Unemployment Tax Act (FUTA).
The stipulated facts are that Royster during the years in question reimbursed its salesmen for their actual cost of…
2Cases cited13 opinions
- United States v. CorrellSupreme Court of the United States · 1967
- Stubbs, Overbeck & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- United States v. Richard D. Morelan and Margaret Morelan, United States of America v. Karl W. ChristeyCourt of Appeals for the Eighth Circuit · 1966
- Allan L. Hanson and Florence S. Hanson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Commissioner of Internal Revenue v. William A. BagleyCourt of Appeals for the First Circuit · 1967
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Anderson v. United StatesUnited States Court of Claims · 1989