Supreme Court Accepts Certiorari In Quality Stores

By Phil Karter The U.S. Supreme Court today accepted the government's petition for certiorari in  United States v. Quality Stores (Civil No. 10-1563, 6th Cir. 2012), a case in which the Sixth Circuit affirmed a lower court’s decision that supplemental unemployment compensation benefit (SUB) payments are not taxable as wages and are consequently exempt from FICA taxes.  In accepting … Continue reading Supreme Court Accepts Certiorari In Quality Stores

A Concrete Show for Brand X?

By David J. Shakow David J. Shakow is counsel in the Philadelphia office of Chamberlain, Hrdlicka, White, Williams & Aughtry and is professor emeritus at the University of Pennsylvania Law School. The Supreme Court's decision in Home Concrete raises new questions about the deference to be given to administrative pronouncements that conflict with prior judicial … Continue reading A Concrete Show for Brand X?

If You’re On Call, You’re Out of Luck in Passive Activity Cases

By Hale Sheppard Back in the era of beepers, being "on call" evoked imagery of importance.  Indeed, those people required by their job to carry a beeper, along with those who did so voluntary, displayed the devices with a noticeable degree of smugness.  The positive aspects of this status symbol aside, anyone who has been … Continue reading If You’re On Call, You’re Out of Luck in Passive Activity Cases