Legal Opinion
Canisius College v. United States
Court of Appeals for the Second Circuit
Decided August 20, 1986No. 1429, Docket 86-6065PublishedCited by 48 opinions
1Opinion of the Court
MALETZ, Senior Judge.
Appellant Canisius College (Canisius) seeks a refund of employer and employee Federal Insurance Contributions Act (FICA) taxes paid by it and its employees for the 1980 tax year on amounts Canisius had contributed to employee retirement annuity contracts under a salary reduction plan. The United States District Court for the Western District of New York, John T. Elfvin, Judge, granted summary judgment for the government, holding that Canisius was not entitled to a refund. We affirm.
I. Introduction
The facts are not in dispute. Canisius is a nonprofit educational…
2Cases cited30 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Hurtado v. CaliforniaSupreme Court of the United States · 1884
- Usery v. Turner Elkhorn Mining Co.Supreme Court of the United States · 1976
- Pension Benefit Guaranty Corporation v. RA Gray & Co.Supreme Court of the United States · 1984
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
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3Cited by48 opinions
- J. Thomas Zaber, On Behalf Of Himself And All Others Similarly Situated Vs. City Of Dubuque, IowaSupreme Court of Iowa · 2010
- Anthony C. And Mildred M. Licari v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1991
- Horace Lynn Wiggins and Jimmie Sue Wiggins v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- University of Chicago v. United StatesCourt of Appeals for the Seventh Circuit · 2008
- Enterprise Leasing Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2008
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