Legal Opinion
Jersey Shore State Bank v. United States
Supreme Court of the United States
Decided January 20, 1987No. 85-1736PublishedCited by 40 opinions
1Opinion of the CourtChief Justice Rehnquist
Subtitle C of the Internal Revenue Code of 1954, 26 U. S. C. § 3101 et seq. (Code), imposes a number of employment taxes, among which are the income tax withheld from an employee’s wages and the Social Security tax. The Code divides the burden of the Social Security tax between the employer and the employee, but imposes the income tax on the employee alone. The employer has responsibility, however, for both paying its share of the Social Security tax and withholding from the employee’s wages the income tax and the employee’s share of the Social Security tax. If the employer fails to pay over…
2Cases cited8 opinions
- United States v. Jersey Shore State BankCourt of Appeals for the Third Circuit · 1986
- United States of America, Cross-Appellee v. Associates Commercial Corporation, Cross-AppellantCourt of Appeals for the Seventh Circuit · 1983
- United States of America, Cross-Appellee v. Merchants National Bank of Mobile, Cross-AppellantCourt of Appeals for the Eleventh Circuit · 1985
- United States v. Hunter Engineers & Constructors, Inc.Court of Appeals for the Ninth Circuit · 1986
- United States v. Allen D. Friedman, and Third-Party v. James C. Lewis and National Homes Construction Corporation, Third-Party United States of America, Cross-Claim v. National Homes Construction Corporation, Cross-ClaimCourt of Appeals for the Third Circuit · 1984
3 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- United States v. John A. ChilaCourt of Appeals for the Eleventh Circuit · 1989
- Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
- In the Matter of Resyn Corporation. Resyn Corporation v. United StatesCourt of Appeals for the Third Circuit · 1991
- Royal Foods Co. v. RJR Holdings Inc.Court of Appeals for the Ninth Circuit · 2001
- Anuforo v. CommissionerCourt of Appeals for the Eighth Circuit · 2010
35 more not listed; retrieve them via the Exa API.