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Central Illinois Pub. Svc. Co. v. United States, 435 U.S. 21 (1978)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Central Illinois Pub. Svc. Co. v. United States, 435 U.S. 21 (1978)
Central Illinois Public Service Co. v. United States No. 76-1058 Argued October 12, 1977 Decided February 28, 1978 435 U.S. 21
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE SEVENTH CIRCUIT
Syllabus
Reimbursement for 1963 lunch expenses of employees on nonovernight company travel did not constitute "wages" subject to withholding by their employer within the meaning of § 3401(a) of the Internal Revenue Code of 1954, which defines "wages" for purposes of the withholding tax provisions to include "all remuneration . . . for services performed by an employee for his employer. . . ." Pp. 24-33.
540 F.2d 300, reversed.
BLACKMUN, J., delivered the opinion of the Court, in which BURGER, C.J., and BRENNAN, WHITE, MARSHALL, POWELL, REHNQUIST, and STEVENS, JJ., joined. BRENNAN, J., filed a concurring opinion, in which BURGER, C.J., and POWELL, J., joined, post, p. 33. POWELL, J., filed a concurring opinion, in which BURGER, C.J., joined, post, p. 38. STEWART, J., filed an opinion concurring in the judgment, post, p. 39.
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Chicago: U.S. Supreme Court, "Syllabus," Central Illinois Pub. Svc. Co. v. United States, 435 U.S. 21 (1978) in 435 U.S. 21 Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=6X4FUKC3C8ZQAY2.
MLA: U.S. Supreme Court. "Syllabus." Central Illinois Pub. Svc. Co. v. United States, 435 U.S. 21 (1978), in 435 U.S. 21, Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=6X4FUKC3C8ZQAY2.
Harvard: U.S. Supreme Court, 'Syllabus' in Central Illinois Pub. Svc. Co. v. United States, 435 U.S. 21 (1978). cited in 1978, 435 U.S. 21. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=6X4FUKC3C8ZQAY2.
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