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WINSTEAD v. U.S.

No. 95-2875.

109 F.3d 989 (1997)

L. Dan WINSTEAD, Jr., Individually and as partner of the partnership of L. Dan Winstead, Jr.; L. Dan Winstead, III; Thomas D. Winstead, d/b/a Winstead Family Partnership, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided April 1, 1997.

Attorney(s) appearing for the Case

ARGUED: Kurt Eric Lindquist, II, The Sanford Law Firm, Raleigh, NC, for Plaintiffs-Appellants. Alice Lizbeth Ronk, Tax Division, United States Department of Justice, Washington, D.C., for Defendant-Appellee. ON BRIEF: Deanna L. Davis, The Sanford Law Firm, Raleigh, NC; Erik P. Doerring, McNair Law Firm, Columbia, SC, for Plaintiffs-Appellants. Loretta C. Argrett, Assistant Attorney General, Gary R. Allen, Bruce R. Ellisen, Walter Clinton Holton, Jr., United States Attorney, Tax Division, United States Department of Justice, Washington, D.C., for Defendant-Appellee.

Before WILKINSON, Chief Judge, MICHAEL, Circuit Judge, and BLACK, Senior United States District Judge for the District of Maryland, sitting by designation.

Affirmed by published opinion. Chief Judge WILKINSON wrote the opinion, in which Judge MICHAEL and Senior Judge BLACK joined.

OPINION

WILKINSON, Chief Judge:

Daniel Winstead, Jr. appeals the district court's grant of summary judgment in favor of the government in this refund action for taxes paid under the Federal Insurance Contribution Act (FICA) and the Federal Unemployment Tax Act (FUTA). Winstead contends the district court incorrectly found...

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