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MOORHEAD v. UNITED STATES

No. 84-1949.

774 F.2d 936 (1985)

Donald Joe MOORHEAD, dba Don Moorhead Harvesting Company, Plaintiff/Appellant, v. UNITED STATES of America, Defendant/Appellee. Clifton GATTIS, dba Packing Company, Plaintiff/Appellant, v. UNITED STATES of America, Defendant/Appellee.

United States Court of Appeals, Ninth Circuit.

Decided October 18, 1985.

Attorney(s) appearing for the Case

Robbins & Green, Wayne A. Smith, Janet B. Hutchison, Phoenix, Ariz., for plaintiff-appellant.

Richard Farber, Laurie A. Snyder, Dept. of Justice, Washington, D.C., for defendant-appellee.

Before WALLACE and POOLE, Circuit Judges, and BREWSTER, District Judge.

BREWSTER, District Judge:

BACKGROUND FACTS AND PROCEEDINGS

In this case we are called upon to decide whether an alien "commuter" commuting daily or seasonally to the United States to perform agricultural labor in the United States is exempt from the Federal Insurance Contributions Act ("FICA"), 26 U.S.C. §§ 3101-3126, under the foreign-agricultural-worker exemption of Section 3121 of the Internal Revenue Code.1 The...

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