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ROYSTER COMPANY v. UNITED STATES

Civ. A. No. 270-71-N.

342 F.Supp. 375 (1972)

ROYSTER COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E. D. Virginia, Norfolk Division.

April 18, 1972.

Attorney(s) appearing for the Case

Richard B. Spindle, III, Allan G. Donn, Norfolk, Va., for plaintiff.

Willcox, Savage, Lawrence, Dickson & Spindle, Norfolk, Va., Helen E. Marmoll, U. S. Dept. of Justice, Tax Div., Washington, D. C., for defendant.

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...

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