United States Federal Circuit

In a tax refund case for Federal Insurance Contribution Act (FICA) tax paid on certain deferred compensation, retirement benefits in this case, that plaintiff will never receive due to his employer's bankruptcy, the Court of Federal Claims judgment denying a refund is affirmed where the Treasury regulation that defines "amount deferred" under 26 U.S.C. section 3121(v)(2)(A) (2000), definition prohibited any consideration of an employer's financial condition (e.g., bankruptcy) in calculating the amount deferred, 26 C.F.R. section 31.3121(v)(2)-1(c)(2)(ii).

Appellate Information

• Decided 10/13/2015
• Published 10/13/2015

Judges

• PLAGER

Court

• United States Federal Circuit

Counsel