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CENTRAL ILLINOIS PUBLIC SERV. CO. v. UNITED STATES

No. 76-1058.

435 U.S. 21 (1978)

98 S.Ct. 917

55 L.Ed.2d 82

CENTRAL ILLINOIS PUBLIC SERVICE CO. v. UNITED STATES.

Supreme Court of United States.

Decided February 28, 1978.

Attorney(s) appearing for the Case

Sharon L. King argued the cause and filed briefs for petitioner.

Stuart A. Smith argued the cause for the United States. With him on the brief were Solicitor General McCree and Assistant Attorney General Ferguson.*

MR. JUSTICE BLACKMUN delivered the opinion of the Court.

This case presents the issue whether an employer, who in 1963 reimbursed lunch expenses of employees who were on company travel but not away overnight, must withhold federal income tax on those reimbursements. Stated another way, the issue is whether the lunch reimbursements qualify as "wages" under § 3401 (a) of the Internal Revenue Code of 1954, 26 U. S. C. &...

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