North Dakota State University, an Agency of the State of North Dakota, Appellee v. United States of America, Appellant/ Cross-Appellee

HANSEN, Circuit Judge.

The district court 2 entered summary judgment partially in favor of North Dakota State University and partially in favor of the United States in this Federal Insurance Contributions Act (FICA) tax case involving North Dakota State University’s early retirement program. The district court determined that payments to tenured faculty under the program were not wages within the FICA definition of wages but that payments to high-level administrators under the program were wages subject to FICA taxation. The United States appeals the decision regarding the tenured faculty and…