UNITED STATES SUPREME COURT DECISIONS ON-LINE

Reimbursement for 1963 lunch expenses of employees on nonovernight company travel did not constitute "wages" subject to withholding by their employer within the meaning of § 3401(a) of the Internal Revenue Code of 1954, which defines "wages" for purposes of the withholding tax provisions to include "all remuneration . . . for services performed by an employee for his employer. . . ." Pp. 435 U. S. 24-33.

540 F.2d 300, reversed.

BLACKMUN, J., delivered the opinion of the Court, in which BURGER, C.J.,and BRENNAN, WHITE, MARSHALL, POWELL, REHNQUIST, and STEVENS, JJ., joined. BRENNAN, J., filed a concurring opinion, in which BURGER, C.J.,and POWELL, J., joined, post, p. 435 U. S. 33. POWELL, J., filed a concurring opinion, in which BURGER, C.J.,joined, post, p. 435 U. S. 38. STEWART, J., filed an opinion concurring in the judgment, post, p. 435 U. S. 39.