Michael A. Mayberry Patricia J. Mayberry v. United States

How courts have described this case

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

• holding that an ERISA settlement was not excludible from gross income and was “wages” subject to FICA taxes
• holding that an ERISA settlement was not excludible from gross income and was “wages” subject to FICA taxes
• holding that payments in class action settlement of an ERISA claim to at-will employees were FICA wages where each class member’s award was based on the member’s length of service with the employer
• holding that taxpayers were not entitled to a refund of income and employment taxes paid on an ERISA settlement award because the settlement constituted wages for the purposes of FICA taxes
• holding that ERISA class action settlement award was “wages”
• declaring “[s]ection 104(a)(2) was amended in 1996 to exclude ‘emotional distress’ damages from the gross income exclusion”

Source: CourtListener parenthetical corpus (CC0).