United States Sixth Circuit

Payments made by school districts to public school teachers who relinquished their statutory tenure rights and resigned from their positions upon accepting the payments, constitute "wages" taxable under the Federal Insurance Contribution Act (FICA).

Appellate Information

• Decided 06/07/2006
• Published 06/07/2006

Judges

• Before:  KENNEDY, COOK, and GRIFFIN, Circuit Judges.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• ARGUED:  John M. West, Bredhoff & Kaiser, Washington, D.C., for Plaintiffs.  Ellen Page Delsole, United States Department of Justice, Washington, D.C., for Defendant.   ON BRIEF:  John M. West, Bredhoff & Kaiser, Washington, D.C., Suzanne K. Clark, Lee & Clark, Southfield, Michigan, for Plaintiffs.  Ellen Page Delsole, Kenneth L. Greene, United States Department of Justice, Washington, D.C., for Defendant.