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McDONALD v. SOUTHERN FARM BUREAU LIFE INS. CO.

No. 01-15648.

291 F.3d 718 (2002)

Craig McDONALD, individually and on behalf of all others similarly situated, Plaintiff-Appellant, v. SOUTHERN FARM BUREAU LIFE INSURANCE COMPANY, Southern Farm Bureau & Adopting Companies 401(K), et al., Defendants-Appellees.

United States Court of Appeals, Eleventh Circuit.

May 13, 2002.

Attorney(s) appearing for the Case

Robert Kirtley Finnell, The Finnell Firm, Rome, GA, Steven Nelson Williams, Monts & Ware, Dallas TX, for Plaintiff-Appellant.

Franklin G. Burt, Jorden, Burt, Berenson & Johnson, LLP, Washington, DC, Robert M. Brinson, Brinson, Askew, Berry, Seigler, Richardson & Davis, LLP, Rome, GA, for Defendants-Appellees.

Before BARKETT and MARCUS, Circuit Judges, and SCHLESINGER, District Judge.

MARCUS, Circuit Judge:

Plaintiff Craig McDonald appeals from the district court's order dismissing for failure to state a claim his lawsuit against Defendants Southern Farm Bureau Life Insurance Company, et al. ("SFBL") alleging, inter alia, a violation of the Federal Insurance Contributions Act ("FICA"), 26 U.S.C. § 3101, et seq. Because FICA is silent as to whether an employee can sue his employer for the proper payment of FICA taxes, and because...

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