MEMORANDUM AND ORDER
JAMES McGIRR KELLY, District Judge.
The parties have submitted cross motions for summary judgment contending there are no remaining issues of fact to be decided.
The specific issue in this case is whether the amounts of voluntary employee salary reductions for the years 1979 to 1982 used to purchase tax deferred annuities for the employees constitute "wages" for Social Security tax purposes, subject to the Federal Insurance Contribution...
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