Sta of Baltimore-Ila Container Royalty Fund v. United States
STA OF BALTIMORE-ILA CONTAINER ROYALTY FUND, Appellant, v. UNITED STATES of America, Appellee
Opinion
K.K. HALL, Circuit Judge:
The Steamship Trade Association of Baltimore — International Longshoremen’s Association Container Royalty Fund (the “Fund”) appeals from an order of the district court, denying the Fund’s claim for a refund of federal taxes which it paid between 1977 and 1979, pursuant to the Federal Insurance Contributions Act (“FICA”), 26 U.S.C. §§ 3101 etseq.
On appeal, the Fund contends that the payments to employees which are at issue in this case do not constitute wages subject to taxation under FICA. Upon consideration of the record, briefs, and oral argument, we find ourselves persuaded by the thorough and sound analysis of the district court. Accordingly, we find no merit in the Fund’s appeal and affirm for the reasons expressed by the district court.
STA of Baltimore — ILA Container Royalty Fund v. United States, 621 F.Supp. 1567 (D.Md. 1985).
AFFIRMED.
How later courts describe this case
Explanatory parentheticals written by citing courts — 1 in all; the most informative distinct ones are shown.
-
(holding that the escrow agent of a settlement fund may be considered the "employer" for tax purposes)
Cited by 11 cases
View all citing references →Relies on it most ⓘ
- Sheet Metal Workers Local 141 Supplemental Unemployment Benefit Trust Fund v. United States of America, Internal Revenue Service
- NYSA-ILA Container Royalty Fund v. Commissioner
- White v. White Rose Food
- White v. White Rose Food
- James J. Flanagan Stevedores, Inc. v. Gallagher
- The Lane Processing Trust John E. Peterson, Jr., Walter W. Minger, Edward H. Covell, Trustees v. United States
Most recent
- United States v. Quality Stores, Inc. (In re Quality Stores, Inc.)
- White v. White Rose Food
- White v. White Rose Food
- James J. Flanagan Stevedores, Inc. v. Gallagher
- Mayberry v. United States
- Sheet Metal Workers Local 141 Supplemental Unemployment Benefit Trust Fund v. United States of America, Internal Revenue Service
Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.