BREAUX AND DAIGLE, INC. v. U.S.

No. 89-3364 Summary Calendar.

900 F.2d 49 (1990)

BREAUX AND DAIGLE, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

May 4, 1990.


Attorney(s) appearing for the Case

Peter J. Losavio, Jr., Baton Rouge, La., for plaintiff-appellant.

John P. Volz, U.S. Atty., New Orleans, La., Gary R. Allen, Chief, Appellate Section, Tax Div., Regina S. Moriarty, Dept. of Justice, David J. Pincus, Deborah Swann, Washington, D.C., for defendant-appellee.

Before WILLIAMS, SMITH and DUHÉ, Circuit Judges.


DUHÉ, Circuit Judge.

Breaux and Daigle, Inc. appeals from the district court's judgment denying its request for a tax refund and ordering it to pay social security and unemployment insurance taxes assessed by the Internal Revenue Service. We affirm.

Breaux and Daigle is a Louisiana corporation which processes and sells crab meat. Crab meat pickers work at Breaux and Daigle's processing plant separating cooked crab meat from its shell. Prior to January...

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