Pepper Victory Reaffirmed: Sixth Circuit Denies Petition for Rehearing U.S. v. Quality Stores Ruling that SUB Payments Are Not 'Wages' Subject to FICA Taxation

The U.S. Court of Appeals for the Sixth Circuit held that supplemental unemployment compensation benefits (SUB payments) paid by a bankrupt company to its former employees were not wages subject to taxation under the Federal Insurance Contributions Act (FICA).