222
Scalia, J., concurring in judgment
rule for purposes of the tax provisions. Both rules are reasonable; neither is compelled; and neither involves a direct application of the statutory term "wages paid" which would require (or at least strongly suggest) a uniform result. I therefore concur in the Court's judgment deferring to the Government's regulations.
Page: Index Previous 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23Last modified: October 4, 2007