The case concerned an alleged violation of the Compensation Clause of the United States Constitution when Congress extended Medicare and Social Security taxes to federal judge salaries.

The Compensation Clause to the United States Constitution was written to help protect federal judges from external political pressures.

The opinion argued that the Social Security tax application was problematic as it "singled out then-sitting federal judges for unfavorable treatment".

[6] The determination that the Social Security tax was unconstitutional became the first instance in which the Court invalidated legislation as a discriminatory reduction of compensation.

[12] He noted the unique nature of compensation rules in relation to the judiciary, which unlike other federal employees except the President, cannot be diminished during their time of service.