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SPICER ACCOUNTING, INC. v. U.S.

No. 89-35071.

918 F.2d 90 (1990)

SPICER ACCOUNTING, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided November 1, 1990.

Attorney(s) appearing for the Case

Robert E. Kovacevich, Spokane, Wash., for plaintiff-appellant.

Shirley D. Peterson, Asst. Atty. Gen., U.S. Dept. of Justice, Washington, D.C., for defendant-appellee.

Before HUG, D.W. NELSON and BRUNETTI, Circuit Judges.

D.W. NELSON, Circuit Judge:

Taxpayer accounting corporation seeks a refund for FICA and FUTA taxes paid to the IRS on behalf of Mr. Spicer. Taxpayer contends that payments paid to Mr. Spicer were dividends, since payments made to stockholders in a subchapter S corporation are not wages. We find that because payments received by Mr. Spicer were for substantial services rendered, these payments are "wages" subject to FUTA and FICA. Taxpayer asserts, in the alternative...

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