Legal Opinion
University of North Dakota v. United States
Court of Appeals for the Eighth Circuit
Decided July 25, 1979No. 78-1852PublishedCited by 1 opinion
1Opinion of the Court
LAY, Circuit Judge.
This is an appeal by the United States from a judgment of the district court, the Honorable Paul Benson presiding, awarding the University of North Dakota a refund of withholding taxes paid for the years 1970 and 1971. The issue is whether contributions made by the University to the North Dakota State Employees Retirement Program pursuant to salary reduction agreements constituted wages subject to withholding under I.R.C. § 3401(a)(12)(A). The district court ruled that the amounts contributed were not wages and therefore not subject to withholding. 1 We affirm.
The North…
2Cases cited10 opinions
- Mutual Film Corp. v. Industrial Commission of OhioSupreme Court of the United States · 1915
- Feistman v. CommissionerUnited States Tax Court · 1974
- Miller v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1944
- George J. Hogan and Marian M. Hogan v. United StatesCourt of Appeals for the Sixth Circuit · 1975
- Isaiah and Regina Megibow v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1955
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Lonny F. Zwiener and Ardith E. Zwiener v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984