Legal Opinion
United States v. Cleveland Indians Baseball Co.
Supreme Court of the United States
Decided April 18, 2001No. 00-203PublishedCited by 246 opinions
1Opinion of the CourtJustice Ginsburg
The Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA) impose excise taxes on employee wages to fund Social Security, Medicare, and unemployment compensation programs. This case concerns the application of FICA and FUTA taxes to payments of back wages. The Internal Revenue Service has consistently maintained that, for tax purposes, backpay awards should be attributed to the year the award is actually paid. Respondent Cleveland Indians Baseball Company (Company) urges, and the Court of Appeals for the Sixth Circuit held, that such awards must be allocated,…
2Cases cited13 opinions
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3Cited by246 opinions
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