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FLOYD v. AMF TUBOSCOPE, INC.

No. 89CA1833.

817 P.2d 534 (1990)

Jerry L. FLOYD, Petitioner, v. AMF TUBOSCOPE, INC., Insurance Company of North America, the Industrial Claim Appeals Office of the State of Colorado, and Director, Division of Labor, Respondents.

Colorado Court of Appeals, Div. II.

Rehearing Denied January 17, 1991.

Certiorari Denied September 16, 1991.

Attorney(s) appearing for the Case

Steven U. Mullens, P.C., Steven U. Mullens, Pueblo, for petitioner.

Glasman, Jaynes & McBride, Ronald C. Jaynes, Lydia W. Daugherty, John G. Napier, Denver, for respondents AMF Tuboscope, Inc., and Ins. Co. of North America.

Duane Woodard, Atty. Gen., Charles B. Howe, Chief Deputy Atty. Gen., Richard H. Forman, Sol. Gen., Michael P. Serruto, Asst. Atty. Gen., Denver, for respondents Industrial Claim Appeals Office and Director, Div. of Labor.

Opinion by Judge ROTHENBERG.

In this workers' compensation case, claimant, Jerry L. Floyd, contests a final order of the Industrial Claim Appeals Office (Panel) determining that his employer's FICA tax payments are not included in claimant's average weekly wage. We affirm.

In Gregory v. Crown Transportation, 776 P.2d 1163 (Colo.App.1989), we held that an employer's FICA tax payments do not qualify as an "advantage"...

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