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                        as a courtesy to the reader. They are not part of the opinion of the court.

993206P.pdf   10/12/2000  H B & R, Inc.  v.  USA
   U.S. Court of Appeals Case No:  99-3206
                          and No:  99-3394
   District of North Dakota   
   Civil case. Tax. Employer is not liable for failing to withhold 
   income tax on value of airline tickets provided to employees 
   who travel from their homes to Alaska to provide hot oil 
   services every three weeks.. The airfare was a personal 
   commuting expense that, when paid by the employer, became 
   part of the wages for FICA tax purposes, but the regulations 
   exclude traveling or other bona fide ordinary and necessary 
   expenses. District court's ruling that employer is liable for 
   failing to withhold the FICA tax is reversed.