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CENTRAL ILLINOIS PUBLIC SERVICE CO. v. U. S.

No. 76-1277.

540 F.2d 300 (1976)

CENTRAL ILLINOIS PUBLIC SERVICE CO., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided August 17, 1976.

As Amended September 2, 1976.

Rehearing Denied November 4, 1976.

Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Alfred S. Lombardi, Atty., Tax Div., Dept. of Justice, Washington, D. C., Donald B. MacKay, U. S. Atty., Springfield, Ill., for defendant-appellant.

Sharon L. King, Chicago, Ill., for plaintiff-appellee.

Before FAIRCHILD, Chief Judge, and SWYGERT and SPRECHER, Circuit Judges.

SPRECHER, Circuit Judge.

This case concerns whether reimbursements for employees' lunches eaten while on non-overnight trips away from their home areas are considered "wages" under the income tax withholding provisions, 26 U.S.C. § 3401(a) and thus whether tax on these reimbursements must be withheld by the employer.

I

Central Illinois Public Service Company (the company), a public utility, supplies electricity and natural gas to an extensive...

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