Robert Morris College v. United States

OPINION

NETTESHEIM, Judge.

This case is similar to other cases leading to five trial or appellate court decisions1 rejecting claims for refunds of social security taxes paid pursuant to the Federal Insurance Contribution Act (“FICA”) after Congress closed a gap left by legislation responding to the Supreme Court’s decision in Rowan Companies, Inc. v. United States, 452 U.S. 247, 101 S.Ct. 2288, 68 L.Ed.2d 814 (1981) (“Rowan”). The taxpayers in these cases urged that Rowan required uniform treatment of salary reductions used by tax exempt organizations to purchase annuities for purposes of…