Legal Opinion
University of Chicago v. United States
Court of Appeals for the Seventh Circuit
Decided October 29, 2008No. 07-3686PublishedCited by 21 opinions
1Opinion of the Court
TINDER, Circuit Judge.
This appeal considers the meaning of the phrase “salary reduction agreement.” The University of Chicago did not pay, report, or withhold Federal Insurance Contributions Act (FICA) tax between 2000 and 2003 for payments made under its employee retirement plans. The Internal Revenue Service (IRS) assessed FICA tax plus penalties and interest on contributions made under the University’s retirement plans. In this case, FICA tax liability turns upon whether the payments made under the plans were pursuant to “salary reduction agreements.” The University is currently appealing…
2Cases cited30 opinions
- Food & Drug Administration v. Brown & Williamson Tobacco Corp.Supreme Court of the United States · 2000
- United States v. BoyleSupreme Court of the United States · 1985
- National Ass'n of Home Builders v. Defenders of WildlifeSupreme Court of the United States · 2007
- Flora v. United StatesSupreme Court of the United States · 1960
- Alaska Department of Environmental Conservation v. Environmental Protection AgencySupreme Court of the United States · 2004
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3Cited by21 opinions
- Andrew Schlaf v. Safeguard Property, LLCCourt of Appeals for the Seventh Circuit · 2018
- Cencast Services, L.P. v. United StatesCourt of Appeals for the Federal Circuit · 2013
- Superior Trading, LLC v. CommissionerCourt of Appeals for the Seventh Circuit · 2013
- Diversified Group Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2016
- Dixon v. CommissionerUnited States Tax Court · 2013
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