1. Home
  2. Browse Decisions
  3. F.3d
  4. 255 F.3d
  5. 255 F.3d 599 (2001)
 

NORTH DAKOTA STATE UNIVERSITY v. U.S.

Nos. 00-1545, 00-1546.

255 F.3d 599 (2001)

North Dakota State University, an agency of the State of North Dakota, Appellee/Cross-Appellant, v. United States of America, Appellant/Cross-Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: June 18, 2001

Attorney(s) appearing for the Case

Kenneth L. Greene, Department of Justice, Tax Division, argued, Washington, DC (Michelle B. O'Connor, on the brief), for appellant.

Garry A. Pearson, argued, Grand Forks, ND (Jon J. Jensen, on the brief), for appellee.

Before RICHARD S. ARNOLD and HANSEN, Circuit Judges, and DAVIS, District Judge.

HANSEN, Circuit Judge.

The district court2 entered summary judgment partially in favor of North Dakota State University and partially in favor of the United States in this Federal Insurance Contributions Act (FICA) tax case involving North Dakota State University's early retirement program. The district court determined that payments to tenured faculty under the program were not wages within the FICA definition of wages but that payments...

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