910--TURNER 233-240
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NOTES 233 Tax Lawyer, Vol. 54, No. 1 NOTE DISPARATE TREATMENT OF UNIVERSITY ADMINISTRATORS’ AND TENURED FACULTY MEMBERS’ EARLY RETIREMENT PAYMENTS FOR FICA TAXATION: NORTH DAKOTA STATE UNIVERSITY V. UNITED STATES In North Dakota State University v. United States,1 the U.S. District Court for the District of North Dakota held that early retirement payments made to universiit administrators are subject to Federal Insurance Contributions Act (FICA)2 taxation, while similar payments made to tenured...