Legal Opinion
Central Illinois Public Service Co. v. United States
Supreme Court of the United States
Decided February 28, 1978No. 76-1058PublishedCited by 105 opinions
1Opinion of the CourtJustice Blackmun
This case presents the issue whether an employer, who in 1963 reimbursed lunch expenses of employees who were on company travel but not away overnight, must withhold federal income tax on those reimbursements. Stated another way, the issue is whether the lunch reimbursements qualify as *22“wages” under § 3401 (a) of the Internal Revenue Code of 1954, 26 U. S. C. § 3401 (a).
I
The facts are not in any real dispute. Petitioner Central Illinois Public Service Company (Company) is a regulated public utility engaged, in downstate Illinois, in the generation, transmission, distribution, and'sale of…
2Cases cited26 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- United States v. CorrellSupreme Court of the United States · 1967
- Commissioner v. LoBueSupreme Court of the United States · 1956
- Social Security Board v. NierotkoSupreme Court of the United States · 1946
- Stubbs, Overbeck & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1971
21 more not listed; retrieve them via the Exa API.
3Cited by105 opinions
- Rowan Cos. v. United StatesSupreme Court of the United States · 1981
- American Airlines, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Church of Scientology v. CommissionerUnited States Tax Court · 1984
- In Re Network Associates, Inc., Securities LitigationDistrict Court, N.D. California · 1999
- North Dakota State University, an Agency of the State of North Dakota, Appellee v. United States of America, Appellant/ Cross-AppelleeCourt of Appeals for the Eighth Circuit · 2001
100 more not listed; retrieve them via the Exa API.