Brent Regan v. Jeff Owen

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• treating severance pay as salary and wages for purposes of IRS continuing wage levy
• “[Severance pay is itself a form of compensation. It is paid by the taxpayer’s employer as compensation for termination of the employer-employee relationship.”

Source: CourtListener parenthetical corpus (CC0).