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UNIVERSITY OF PITTSBURGH v. U.S.

No. 06-1276.

507 F.3d 165 (2007)

UNIVERSITY OF PITTSBURGH v. UNITED STATES of America, Appellant.

United States Court of Appeals, Third Circuit.

Filed: November 2, 2007.

Attorney(s) appearing for the Case

Ellen P. DelSole (Argued), Kenneth L. Green, Eileen J. O'Connor, United States Department of Justice, Tax Division, Washington, D.C., for Appellant.

Andrew K. Fletcher (Argued), Pepper Hamilton, Kathryn M. Kenyon, Pietragallo, Bosick & Gordon, Pittsburgh, PA, for Appellee.

Before: SCIRICA, Chief Judge, FUENTES, and CHAGARES, Circuit Judges.

OPINION

FUENTES, Circuit Judge.

The issue in this case is whether early retirement payments made by the University of Pittsburgh (the University) to its tenured faculty are taxable as "wages" under the Federal Insurance Contribution Act (FICA), 26 U.S.C. § 3121-28. From 1996 to 2001, the University paid over $2 million in FICA taxes on these payments. In 2001, however, it sought a refund from the Internal Revenue...

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