Stock Options

Supreme Court ruling on the classification of non-cash compensation in the form of stock options.

1. Wisconsin Central Ltd. v. United States

2. Jurisdiction: United States (June 21, 2018)
3. Original Case: Wisconsin Central Ltd. v. United States, 585 U.S. ___ (2018)
4. DefendantsUnited StatesPlaintiffsWisconsin Central Ltd.JudgesNeil GorsuchInstitutionsSupreme Court of the United StatesInternal Revenue Service
5. Case Tags: Tax Law;Railroad Retirement Tax;Stock Options;U.S. Supreme Court