chevron-down Created with Sketch Beta.

Evaluating Section 62 Accountable Plans and the Reasonable Reliance Defense: Shotgun Delivery, Inc. v. United States

In Shotgun Delivery, Inc. v. United States, the Ninth Circuit Court of Appeals affirmed a district court's grant of summary judgment against a courier service, agreeing that automobile expense allowances paid to the service's drivers were wages subject to withholding...

Dana A. Ehrlich

Access Exclusive Benefits

Members unlock unlimited content, networking opportunities, publications and more.

  • Taxation Section
Join Member Group