McDonald v. Southern Farm Bureau Life Insurance

How courts have described this case

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

• holding that FICA provides no private right of action and explaining the remedies available to an employee who incorrectly paid an employer’s share of FICA taxes
• explaining the FICA tax scheme, which requires employers to share the FICA tax liabilities of their employees but not of their independent contractors
• considering whether an individual has an implied right of action
• “In the absence of any textual, structural, or historical reason to believe that Congress intended to allow a private right of action, and in the face of administrative procedures indicating that it did not, we hold that no private right of action may be implied under FICA.”
• describing the FICA tax generally

Source: CourtListener parenthetical corpus (CC0).