Legal Opinion
Western Reserve Academy v. United States
District Court, N.D. Ohio
Decided August 19, 1985No. C83-3838APublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM OF OPINION AND ORDER
KRENZLER, District Judge.
The plaintiff Western Reserve Academy (Western Reserve) commenced this action on September 26, 1983 seeking to recover withholding and Federal Insurance Contributions Act (FICA) taxes assessed to and paid by Western Reserve in its employer capacity in 1982 on funds distributed to faculty employees in 1976 and 1977 for use in defraying college tuition expenses incurred by their children. The United States of America answered on November 28, 1983 denying that any taxes were wrongfully assessed and collected from Western Reserve.…
2Cases cited9 opinions
- Udall v. TallmanSupreme Court of the United States · 1965
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Rowan Cos. v. United StatesSupreme Court of the United States · 1981
- United States v. BasyeSupreme Court of the United States · 1973
- Central Illinois Public Service Co. v. United StatesSupreme Court of the United States · 1978
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Daniel R. Wolpaw Theresa M. Wolpaw v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1995
- Knapp v. CommissionerUnited States Tax Court · 1988
- Chicago Milwaukee Corp. v. United StatesUnited States Court of Federal Claims · 1996
- Western Reserve Academy v. United StatesCourt of Appeals for the Sixth Circuit · 1986
- Wolpaw v. CommissionerUnited States Tax Court · 1993
3 more not listed; retrieve them via the Exa API.