Legal Opinion
Tammy Berera v. Mesa Medical Group, PLLC
Court of Appeals for the Sixth Circuit
Decided February 19, 2015No. 14-5054PublishedCited by 63 opinions
1Opinion of the Court
OPINION
DAMON J. KEITH, Circuit Judge.
The basic issue in this case is whether Plaintiff Tammy Berera asserted state-law claims for unpaid wages or a federal claim for a refund of taxes under the Federal Insurance Contribution Act (“FICA”). See generally 26 U.S.C. §§ 8101-3128. FICA imposes a 7.65% tax on the wages of employees to fund Social Security and Medicare. See 26 U.S.C. § 3101. Employers must collect this tax from their employees’ wages. Id. § 3102(a). FICA also imposes a matching tax on employers equal to the 7.65% tax imposed on employees’ wages. See 26 U.S.C. § 3111. Berera asserts…
2Cases cited30 opinions
- Caterpillar Inc. v. WilliamsSupreme Court of the United States · 1987
- Beneficial National Bank v. AndersonSupreme Court of the United States · 2003
- Pegram v. HerdrichSupreme Court of the United States · 2000
- Rivet v. Regions Bank of LouisianaSupreme Court of the United States · 1998
- United States v. DalmSupreme Court of the United States · 1990
25 more not listed; retrieve them via the Exa API.
3Cited by63 opinions
- Karen Hansen v. Group Health CooperativeCourt of Appeals for the Ninth Circuit · 2018
- Connie Dietrich v. the Boeing CompanyCourt of Appeals for the Ninth Circuit · 2021
- Violet Hogan v. Jo Ellen JacobsonCourt of Appeals for the Sixth Circuit · 2016
- Dutcher v. MathesonCourt of Appeals for the Tenth Circuit · 2016
- Elliott Graiser v. Visionworks of America, Inc.Court of Appeals for the Sixth Circuit · 2016
58 more not listed; retrieve them via the Exa API.