TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

A Member of the Law Professor Blogs Network

Monday, September 10, 2012

6th Circuit: Severance Pay Is Not Subject to Employment Taxes

The U.S. Court of Appeals for the Sixth Circuit on Friday disagreed with the Federal Circuit (CSX Corp. v. United States, 518 F.3d 1328 (Fed. Cir. 2008)) and held that severance pay to laid of workers is not subject to Social Security and Midicare taxes.  In re Quality Stores, No. 10-1563 (6th Cir. Sept. 7, 2012).

(Hat Tip: Bob Kamman.)

http://taxprof.typepad.com/taxprof_blog/2012/09/6th-circuit.html

Tax | Permalink

TrackBack URL for this entry:

http://www.typepad.com/services/trackback/6a00d8341c4eab53ef017d3bee6233970c

Listed below are links to weblogs that reference 6th Circuit: Severance Pay Is Not Subject to Employment Taxes:

Comments