United States Supreme Court

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US v. Quality Stores, Inc., 12-1408

In an action in which plaintiff sought a refund of taxes paid on severance payments it made to employees who were involuntarily terminated as part of plaintiff's Chapter 11 bankruptcy, summary judgment in favor of plaintiff is reversed and remanded, where the severance payments at issue are taxable wages for purposes of the Federal Insurance Contributions Act (FICA).

Appellate Information

  • Decided 03/25/2014
  • Published 03/25/2014




  • United States Supreme Court