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MORRISON RESTAURANTS, INC. v. U.S.

No. 96-6415.

118 F.3d 1526 (1997)

MORRISON RESTAURANTS, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

August 12, 1997.

Attorney(s) appearing for the Case

J. Don Foster, U.S. Attorney, Mobile, AL, Eugene A. Seidel, Assistant United States Attorney, Andrea R. Tebbets, Office of Civil Litigation, U.S. Dept. of Justice, Tax Division, Washington, DC, Gary R. Allen, Chief, Tax Div. Dept. of Justice, Washington, DC, Mark E. Matthews, Bruce R. Ellisen, Tax Division, Appellate Section, Department of Justice, Washington, DC, for Defendant-Appellant.

John E. Fountain, Atlanta, GA, Thomas W. Power, Tracy J. Power, Power & Coleman, Arlington, VA, for Plaintiff-Appellee.

Before BIRCH and DUBINA, Circuit Judges, and RAFEEDIE, Senior District Judge.

BIRCH, Circuit Judge:

This appeal presents the issue of whether the Internal Revenue Service ("IRS") has authority under 26 U.S.C. § 3121(q) to assess the employer's share of Federal Insurance Contribution Action ("FICA") taxes on the unreported tips of its restaurant employees on an aggregate basis without determining the underreporting by the individual employees and crediting their wage history accounts. The district court granted summary judgment in favor...

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