JOSEPH RADTKE, S.C. v. U.S.

No. 89-2199.

895 F.2d 1196 (1990)

JOSEPH RADTKE, S.C., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided February 23, 1990.


Attorney(s) appearing for the Case

Karen Kotecki, Kotecki & Radtke, Milwaukee, Wis., for plaintiff-appellant.

Curtis C. Pett, Gary R. Allen, Charles E. Brookhart, Mary E. Bielefeld, Dept. of Justice, Tax Div., Washington, D.C., for defendant-appellee.

Before CUMMINGS, WOOD, Jr., and FLAUM, Circuit Judges.


PER CURIAM.

The question presented by this case is whether "dividend" payments made in 1982 by Joseph Radtke, S.C., a Subchapter S corporation, to Milwaukee, Wisconsin, lawyer Joseph Radtke, its sole shareholder-employee, were actually wages subject to Social Security and unemployment taxes under the Federal Insurance Contributions Act (FICA), I.R.C. §§ 3101-3126, and the Federal Unemployment Tax Act (FUTA), I.R.C. §§ 3301-3311. The corporation...

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