Quality Stores

Federal Appeals Court Holds That Supplemental Unemployment Compensation Benefits Are Not ‘Wages’ Subject To FICA Taxation,...

by Robert Hertzberg, Lisa B. Petkun, Michael Reed | Pepper Hamilton LLP on 4/15/2013

In an important recent decision, United States v. Quality Stores, Inc., et al., Case No. 01-1563, 2012 U.S. App. LEXIS 18820 (6th Cir. Sept. 7, 2012), the U.S. Court of Appeals for the Sixth Circuit held that supplemental...more

Deadline for Filing FICA Tax Refunds is April 15

by Sheppard Mullin Richter & Hampton LLP on 4/5/2013

As previously reported, the payment of certain severance benefits may be exempt from FICA taxes. Under the Sixth Circuit’s decision in Quality Stores, severance pay made in connection with an involuntary separation from...more

April 4th Deadline for FICA Tax Treatment of Severance Pay Under Quality Stores

by Vicki M. Nielsen | Ogletree, Deakins, Nash, Smoak & Stewart,... on 3/14/2013

Two deadlines relating to the Sixth Circuit Court of Appeals’ decision in United States v. Quality Stores, Inc., No. 10-1563 (6th Cir. Sept. 7, 2012), are quickly approaching. The deadline for the United States to file a...more

File for FICA Tax Refunds Before April 15

by Sheppard Mullin Richter & Hampton LLP on 2/20/2013

As previously reported, the payment of certain severance benefits may be exempt from FICA taxes. Under the Sixth Circuit’s decision in Quality Stores, severance pay made in connection with an involuntary separation from...more

Sixth Circuit Denies Government Motion for Rehearing in Quality Stores Employment Tax Challenge

by Stuart J. Bassin, Paul Schmidt, Christopher Swift, William Toomajian | BakerHostetler on 2/1/2013

The Sixth Circuit has unanimously and summarily denied a Government request for en banc rehearing of a taxpayer-favorable ruling in United States v. Quality Stores, Inc., 693 F.3d 605 (6th Cir. Sept. 7, 2012)....more

Sixth Circuit Will Not Rehear Quality Stores Decision that Severance Pay in Connection with a Reduction in Force is not Subject to...

by Paul M. Hamburger, Elizabeth Mills, Andrea Rattner | Proskauer Rose LLP on 1/21/2013

On September 7, 2012, the Sixth Circuit Court of Appeals held in United States v. Quality Stores, Inc. that severance payments to former employees pursuant to an involuntary reduction in force are not taxable "wages" for...more

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Federal Appeals Court Holds That Supplemental Unemployment Compensation Benefits Are Not ‘Wages’ Subject To FICA Taxation,...

Deadline for Filing FICA Tax Refunds is April 15

April 4th Deadline for FICA Tax Treatment of Severance Pay Under Quality Stores

File for FICA Tax Refunds Before April 15

Sixth Circuit Denies Government Motion for Rehearing in Quality Stores Employment Tax Challenge

Sixth Circuit Will Not Rehear Quality Stores Decision that Severance Pay in Connection with a Reduction in Force is not Subject to...

Legal Alert: The 2012 Tax Litigation Year in Review: Important Events

Government Challenges Sixth Circuit Decision in Quality Stores, Inc.

Sixth Circuit Decision Offers FICA Tax Refund Opportunities for Severance Pay

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