United States Eighth Circuit

University's early retirement program payments to tenured faculty in exchange for their giving up tenure rights are not subject to FICA taxes since the payments relinquish a protected property right and are not remuneration for services subject to FICA taxation.

Appellate Information

• Decided 06/18/2001
• Published 06/18/2001

Judges

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

Court

• United States Eighth Circuit

Counsel

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


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