Legal Opinion
Joseph Radtke, S.C. v. United States
Court of Appeals for the Seventh Circuit
Decided February 23, 1990No. 89-2199PublishedCited by 22 opinions
1Per curiam
The question presented by this case is whether “dividend” payments made in 1982 by Joseph Radtke, S.C., a Subchapter S corporation, to Milwaukee, Wisconsin, lawyer Joseph Radtke, its sole shareholder-employee, were actually wages subject to Social Security and unemployment taxes under the Federal Insurance Contributions Act (FICA), I.R.C. §§ 3101-3126, and the Federal Unemployment Tax Act (FUTA), I.R.C. §§ 3301-3311. The corporation contests the assessment of these employment taxes.
Petitioner Radtke Corporation was incorporated as a small business corporation in 1979 by Joseph Radtke to…
2Cases cited4 opinions
- Central Illinois Public Service Co. v. United StatesSupreme Court of the United States · 1978
- Royster Company v. United StatesCourt of Appeals for the Fourth Circuit · 1973
- Joseph Radtke, SC v. United StatesDistrict Court, E.D. Wisconsin · 1989
- Mabee v. CommissionerUnited States Tax Court · 1977
3Cited by22 opinions
- David E. Watson, Pc v. United StatesCourt of Appeals for the Eighth Circuit · 2012
- Charlotte's Office Boutique, Inc. v. Comm'rUnited States Tax Court · 2003
- D & H Therapy Associates, LLC v. Boston Mutual Life InsuranceCourt of Appeals for the First Circuit · 2011
- Spicer Accounting, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1990
- Veterinary Surgical Consultants, P.C. v. Comm'rUnited States Tax Court · 2001
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