DEEN, Presiding Judge.
Appellants Payne and Harper filed separate actions below, seeking to compel their former employer, appellee Dixie Electric Company (Dixie), to pay certain sums allegedly owed them; namely, the funds withheld by the employer for federal income tax purposes. Dixie answered, denying that any sums were owing; the parties subsequently filed cross motions for summary judgment, and the United States filed an amicus curiae brief. The trial court...
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