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MILLS v. U.S.

No. 88-3891 Non-Argument Calendar.

890 F.2d 1133 (1989)

James H. MILLS, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

December 18, 1989.

Attorney(s) appearing for the Case

James H. Mills, Port Charlotte, Fla., pro se.

Clinton W. Marrs, Trial Atty., Tax Div., U.S. Dept. of Justice, Gary K. Allen, Chief, Deborah Swann, William S. Estabrook, Appellate Section, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant-appellee.

Before CLARK and EDMONDSON, Circuit Judges, and HILL, Senior Circuit Judge.

CLARK, Circuit Judge:

I. Background

Appellant James Mills had an employment contract with Instrument Systems Corporation (ISC) for 1970 through 1977. For the period 1974 through 1977, Mills performed no services yet received compensation from ISC from which ISC withheld $3,048.40 in FICA taxes. ISC also paid its share of FICA contributions on Mills' behalf.

In 1977, Mills applied for and began receiving Social Security retirement benefits. Although...

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