Central Illinois Pub. Svc. Co. v. United States, 435 U.S. 21 (1978)
U.S. Supreme CourtCentral Illinois Pub. Svc. Co. v. United States, 435 U.S. 21 (1978)
Central Illinois Public Service Co. v. United States
Argued October 12, 1977
Decided February 28, 1978
435 U.S. 21
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.