Court of Appeals for the Ninth Circuit October 18, 1985, 84-1949 (Donald Joe Moorhead, Dba Don Moorhead Harvesting Company v. United States of America, Clifton Gattis, Dba Packing Company v. United States)

BREWSTER, District Judge:

BACKGROUND FACTS AND PROCEEDINGS

In this case we are called upon to decide whether an alien “commuter” commuting daily or seasonally to the United States to perform agricultural labor in the United States is exempt from the Federal Insurance Contributions Act (“FICA”), 26 U.S.C.