J.C. Penney Co. v. Commissioner of Economic Security

OPINION

LANSING, Judge.

This case comes before us on a writ of certiorari from a decision by the Commissioner of Economic Security interpreting the statutory and administrative definitions of “wages” subject to unemployment tax. The Commissioner’s representative determined that payments made by an employer to a savings and profit-sharing retirement plan are “wages” for unemployment tax purposes where the payments constitute part of the employee’s compensation and are deposited at the employee’s request. We reverse.

FACTS

Relator J.C. Penney Co., Inc., an.employer with offices in this state,…