No. 17-530October Term 2017Decided Jun 21, 2018
Wisconsin Central Ltd. v. United States
The case asked whether a railroad must pay Railroad Retirement Tax Act taxes on stock transferred to employees when they exercise stock options.
Case status
- Current stage
- Decided
- Latest event
- Decision released Jun 21, 2018
- What it's about
The case asked whether a railroad must pay Railroad Retirement Tax Act taxes on stock transferred to employees when they exercise stock options. The Supreme Court held that these stock options are not taxable under the Act because stock is not "money remuneration."
Question presented
Whether stock that a railroad transfers to its employees is taxable under the Railroad Retirement Tax Act, 26 U.S.C. § 3231(e)(l).
- Case path
United States Court of Appeals for the Seventh Circuit / Decision released Jun 21, 2018
- Area
Business and Regulation
Timing
Decided June 21, 2018
The Court released its decision on June 21, 2018 without hearing oral argument.
Related cases
Grounding
- Grounding
- Primary-source trail available.
- Note
- Plain-English explainer. Official filings and opinions remain authoritative.
- Checked
- Jun 1, 2026
- Method
- Methodology