TEMPLE UNIVERSITY v. UNITED STATES

Civ. A. No. 83-5549.

595 F.Supp. 94 (1984)

TEMPLE UNIVERSITY v. UNITED STATES of America.

United States District Court, E.D. Pennsylvania.

June 29, 1984.


Attorney(s) appearing for the Case

Robert R. Batt, Philadelphia, Pa., for plaintiff (appellant).

Dawn MacPhee, Asst. U.S. Atty., Philadelphia, Pa., Glenn L. Archer, Jr., Asst. Atty. Gen., Michael J. Kearns, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant (appellee).


MEMORANDUM AND ORDER

JAMES McGIRR KELLY, District Judge.

The parties have submitted cross motions for summary judgment contending there are no remaining issues of fact to be decided.

The specific issue in this case is whether the amounts of voluntary employee salary reductions for the years 1979 to 1982 used to purchase tax deferred annuities for the employees constitute "wages" for Social Security tax purposes, subject to the Federal Insurance Contribution...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases