J.C. PENNEY v. COMMISSIONER OF ECONOMIC SEC.

No. C0-84-461.

353 N.W.2d 243 (1984)

J.C. PENNEY CO., INC., Appellant, v. COMMISSIONER OF ECONOMIC SECURITY, Respondent.

Court of Appeals of Minnesota.

August 21, 1984.


Attorney(s) appearing for the Case

Andrew J. Shea, Jule M. Hannaford, IV, O'Connor & Hannan, Minneapolis, for appellant; Robert A. Ittner, Barry L. Mendelson, New York City, of counsel.

Hubert H. Humphrey, III, Atty. Gen., Laura E. Mattson, Sp. Asst. Atty. Gen., St. Paul, for respondent.

Heard, considered and decided by LANSING, P.J., and WOZNIAK, and FORSBERG, JJ.


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...

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