United States Supreme Court Cases & Opinions

U.S. Supreme Court

Central Illinois Pub. Svc. Co. v. United States, 435 U.S. 21 (1978)

Central Illinois Public Service Co. v. United States

No. 76-1058

Argued October 12, 1977

Decided February 28, 1978

435 U.S. 21

Syllabus

Reimbursement for 1963 lunch expenses of employees on nonovernight company travel did not constitute "wages" subject to withholding by their employer within the meaning of § 3401(a) of the Internal Revenue Code of 1954, which defines "wages" for purposes of the withholding tax provisions to include "all remuneration . . . for services performed by an employee for his employer. . . ." Pp. 435 U. S. 24-33.

540 F.2d 300, reversed.

BLACKMUN, J., delivered the opinion of the Court, in which BURGER, C.J., and BRENNAN, WHITE, MARSHALL, POWELL, REHNQUIST, and STEVENS, JJ., joined. BRENNAN, J., filed a concurring opinion, in which BURGER, C.J., and POWELL, J., joined, post, p. 435 U. S. 33. POWELL, J., filed a concurring opinion, in which BURGER, C.J., joined, post, p. 435 U. S. 38. STEWART, J., filed an opinion concurring in the judgment, post, p. 435 U. S. 39.