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WORLDWIDE LABOR SUPPORT OF MISSISSIPPI v. U.S.

No. 01-60535.

312 F.3d 712 (2002)

WORLDWIDE LABOR SUPPORT OF MISSISSIPPI, INC., Plaintiff-Counter Defendant-Appellant, v. UNITED STATES of America, Defendant-Counter Claimant-Appellee.

United States Court of Appeals, Fifth Circuit.

November 15, 2002.

Attorney(s) appearing for the Case

Leonard D. Van Slyke, Jr. (argued), Lori Nail Basham, Heidelberg & Woodliff, Philip William Thomas, John Bracy Beard (argued), Baker, Donelson, Bearman & Caldwell, Jackson, MS, for Worldwide Labor Support of Mississippi, Inc.

Robert J. Branman (argued), Bruce Raleigh Ellisen, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S.

Before KING, Chief Judge, and HIGGINBOTHAM and EMILIO M. GARZA, Circuit Judges.

PATRICK E. HIGGINBOTHAM, Circuit Judge:

Worldwide Labor Support of Mississippi, Inc. appeals the district court's grant of summary judgment to the government in the amount of $2,019,888.77 for employment taxes, accruals of interest, and statutory additions. The district court held that the hourly per diem travel expense reimbursements made by Worldwide to its non-local employees were taxable wages. We vacate the summary judgment and remand for further proceedings...

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