Midwest-Cbk, LLC v. United States
Phantom Stock Payments Deductible as Wages, Not Capital Expenditures
cafc · 2026-01-08 · Plaintiff Win · Impact: 40/100
Midwest-Cbk, LLC v. United States, decided by Federal Circuit on January 8, 2026, resulted in a plaintiff win outcome. The case concerns the tax treatment of "phantom stock" options granted by Midwest...