Summary
rejecting the plaintiff's claim that the defendant failed to honor his wages as exempt in complying with an IRS levy, and collecting authority for the proposition that “an employer cannot be made liable for failing to honor an employee's W–4 form when it has been directed to” ignore that form by the IRS
Summary of this case from Caudle v. ColandeneOpinion
No. 12-1075
04-30-2012
THOMAS E. GUST, Plaintiff - Appellant, v. US AIRWAYS; US AIRWAYS PAYROLL/GARNISHMENTS SERVICES, Defendants - Appellees.
Thomas E. Gust, Appellant Pro Se. Evan M. Sauda, SMITH MOORE LEATHERWOOD LLP, Charlotte, North Carolina, for Appellees.
UNPUBLISHED
Appeal from the United States District Court for the Western District of North Carolina, at Asheville. Martin K. Reidinger, District Judge. (1:11-cv-00133-MR-DLH)
Before GREGORY, AGEE, and WYNN, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Thomas E. Gust, Appellant Pro Se. Evan M. Sauda, SMITH MOORE LEATHERWOOD LLP, Charlotte, North Carolina, for Appellees.
Unpublished opinions are not binding precedent in this circuit. PER CURIAM:
Thomas E. Gust appeals the district court's order accepting the recommendation of the magistrate judge and dismissing for failure to state a claim his suit against his former employer, U.S. Airways and U.S. Airways Payroll/Garnishments Services, for recovery of wages and withheld in accordance with a tax lien and damages arising therefrom. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the district court. Gust v. U.S. Airways, No. 1:11-cv-00133-MR-DLH (W.D.N.C. Dec. 27, 2011). We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before the court and argument would not aid the decisional process.
AFFIRMED