Friday, January 17, 2014
The U.S. Supreme Court heard oral argument on Tuesday in United States v. Quality Stores, Inc., No. 12-1408, to resolve a split in the Sixth Circuit (United States v. Quality Stores, Inc., 693 F.2d 605 (Sept. 7, 2012)) and Federal Circuit (CSX Corp. v. United States, 518 F.3d 1328 (Fed. Cir. 2008)) over whether severance payments to employees are “wages” subject to Social Security and Medicare taxes.
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