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Union Pac. R. Co., Inc. v. United States

524 F.2d 1343 (Fed. Cir. 1975)
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Union Pac. R. Co., Inc. v. United States

1 Citing case

  1. Eastman Kodak Co. v. United States

    534 F.2d 252 (Fed. Cir. 1976)   Cited 18 times
    In Eastman Kodak Co v United States 209 Ct. Cl. 365, 370-378, 534 F.2d 252, 256-260 (1976), the Court of Claims reached a similar result in a case involving the FICA tax which, during the year there at issue, subjected only the first $4,800 of an employee's annual compensation to tax.

    See, e. g., United States v. Consolidated Edison Co., 366 U.S. 380, 385 n. 5, 81 S.Ct. 1326, 1329, 1330, 6 L.Ed.2d 356, 360 (1961); Clevite Corp. v. United States, 386 F.2d 841, 843, 181 Ct.Cl. 652, 658 (1967); Turtle Wax, Inc. v. Commissioner of Internal Revenue, 43 T.C. 460, 466-67 (1965); Denver Rio Grande Western Railroad Co. v. Commissioner of Internal Revenue, 38 T.C. 557, 572 (1962). Most recently, we applied the "all events" test in Union Pacific Railroad Co. v. United States, 208 Ct.Cl. ___, 524 F.2d 1343 (1975). We held that the test applied to determine deductibility of payroll taxes, similar to those in the instant case, which stemmed from accrued vacation pay.