Legal Opinion
Temple University--Of the Commonwealth System of Higher Education v. United States
Court of Appeals for the Third Circuit
Decided July 22, 1985No. 84-1416PublishedCited by 55 opinions
1Opinion of the Court
OPINION OF THE COURT
ROSENN, Circuit Judge.
This appeal presents the narrow but difficult question of whether taxpayers are exempt from Federal Insurance Contributions Act (FICA) taxation on amounts paid prior to January 1,1984, pursuant to salary reduction agreements, for the purchase of retirement annuities qualifying for income tax deferral. The issue arises in connection with a refund suit instituted by the taxpayer, Temple University, to recover $690,584.07 in FICA taxes paid during the taxable years 1979 through 1982, inclusive, on monies which its employees had agreed to apply to the…
2Cases cited24 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Pension Benefit Guaranty Corporation v. RA Gray & Co.Supreme Court of the United States · 1984
- United States v. KleinSupreme Court of the United States · 1872
- Welch v. HenrySupreme Court of the United States · 1938
- United States v. Sioux Nation of IndiansSupreme Court of the United States · 1980
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3Cited by55 opinions
- Robert Demartino, Appellant-Cross-Appellee v. Commissioner of Internal Revenue, Appellee-Cross-AppellantCourt of Appeals for the Second Circuit · 1988
- Canisius College v. United StatesCourt of Appeals for the Second Circuit · 1986
- W.R. Grace & Co. v. Department of RevenueWashington Supreme Court · 1999
- 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
50 more not listed; retrieve them via the Exa API.