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NOTES 849 Tax Lawyer, Vol. 54, No. 4 NOTE WAGE WITHHOLDING IS NOT REQUIRED FOR REIMBURSED EMPLOYEE TRAVEL EXPENSES: HB & R, INC. V. UNITED STATES In HB & R, Inc. v. United States,1 the Court of Appeals for the Eighth Circuit held that a corporate taxpayer’s payment of expenses of employee travel undertaake on behalf of the employer were not “wages” subject to FICA and income tax withholding. The travel expenses were deductible to the employer-taxpayer under section 162 as ordinary and necessary...