David E. Watson, P.C. v. United States, No. 11-1589 (8th Cir. 2012)
Annotate this CaseThis case concerned the Federal Insurance Contribution Act (FICA), 26 U.S.C. 3101 et seq., and certain employment taxes FICA imposed upon employers. After a bench trial on the merits, the district rendered a tax deficiency judgment against DEWPC for unpaid FICA taxes and DEWPC appealed. The court held that the district court did not abuse its discretion in admitting the government's expert testimony on the issue of reasonable compensation and, because the district court applied the correct legal standard, its determination on Watson's FICA wages was affirmed. Accordingly, the judgment of the district court was affirmed.
Court Description: Civil case - Federal Insurance Contribution Act. District court did not err in admitting government's expert's testimony regarding compensation; district court did not err in determining that certain sums paid to Watson were wages and subject to FICA.
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