Apr. 28, 2015
Sometimes, law partners are actually on the payroll
Should law partners be subject to payroll taxes in the same way as employee wages? The question itself may sound like heresy - but it was the subject of a case the state high court just declined to review.





Robert W. Wood
Managing Partner
Wood LLP
333 Sacramento St
San Francisco , California 94111-3601
Phone: (415) 834-0113
Fax: (415) 789-4540
Email: wood@WoodLLP.com
Univ of Chicago Law School
Wood is a tax lawyer at Wood LLP, and often advises lawyers and litigants about tax issues.
Should law partners be subject to payroll taxes in the same way as employee wages?
The question itself may sound like heresy. Yet it is being asked more frequently today
and by an increasing number of jurisdictions, including by cities such as San Francisco.
The setting for the question is rich in history.
A partnership is classically a sharing of risk and reward. Pa...
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