Legal Opinion
Appoloni v. United States
Court of Appeals for the Sixth Circuit
Decided June 7, 2006No. 04-2068, 05-1049PublishedCited by 32 opinions
1Opinion of the CourtKennedy, J., joined by Cook, J.,
GRIFFIN, J. (pp. 196 - 205), delivered a separate opinion concurring in part and dissenting in part.
OPINION
KENNEDY, Circuit Judge.
In these cases consolidated on appeal, we address whether payments made to public school teachers, who relinquished their statutory tenure rights and resigned from their positions upon accepting the payments, constitute “wages” taxable under the Federal Insurance Contribution Act (“FICA”). Appoloni v. United States was filed in the United States District Court for the Western District of Michigan; Klender v. United States was filed in the United States District…
2Cases cited18 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- Social Security Board v. NierotkoSupreme Court of the United States · 1946
- Rowan Cos. v. United StatesSupreme Court of the United States · 1981
- Westfield Insurance Co. v. Tech Dry, Inc. Gayle WilliamsonCourt of Appeals for the Sixth Circuit · 2003
13 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Terrell v. United StatesCourt of Appeals for the Sixth Circuit · 2009
- Damien Freeman v. Lyneal WainwrightCourt of Appeals for the Sixth Circuit · 2020
- Samuel Moore v. Weinstein Company, LLC, TheCourt of Appeals for the Sixth Circuit · 2013
- University of Pittsburgh v. United StatesCourt of Appeals for the Third Circuit · 2007
- CSX Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2008
27 more not listed; retrieve them via the Exa API.