DISCLAIMER:  The following unofficial case summaries are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

062443P.pdf   06/21/2007  Marc Jordan  v.  United States
   U.S. Court of Appeals Case No:  06-2443
   U.S. District Court for the District of Minnesota - Minneapolis   
   [PUBLISHED] [Wollman, Author, with Murphy, Circuit Judge, and
   Nangle, District Judge]
   Civil case - Federal tax law. District court did not err in concluding
   that expense payments were properly considered to be income for FICA
   purposes.