Legal Opinion
Morrison Restaurants, Inc. v. United States
Court of Appeals for the Eleventh Circuit
Decided August 12, 1997No. 96-6415PublishedCited by 16 opinions
1Opinion of the Court
BIRCH, Circuit Judge:
This appeal presents the issue of whether the Internal Revenue Service (“IRS”) has authority under 26 U.S.C. § 3121(q) to assess the employer’s share of Federal Insurance Contribution Action (“FICA”) taxes on the unreported tips of its restaurant employees on an aggregate basis without determining the underreporting by the individual employees and crediting their wage history accounts. The district court granted summary judgment in favor of Morrison Restaurants and held that the assessment of the employer’s share of FICA taxes on unreported tips in the aggregate was…
2Cases cited7 opinions
- Flemming v. NestorSupreme Court of the United States · 1960
- Redwing Carriers, Inc. v. Saraland ApartmentsCourt of Appeals for the Eleventh Circuit · 1996
- United States v. Claude John Scallion, Raymond Lynn Buckelew, James Laney Jenkins and Judson Lee DraneCourt of Appeals for the Fifth Circuit · 1977
- United States v. Charles R. McLemoreCourt of Appeals for the Eleventh Circuit · 1994
- McQuatters v. CommissionerUnited States Tax Court · 1973
2 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- United States v. Fior D'Italia, Inc.Supreme Court of the United States · 2002
- The Bubble Room, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1999
- 330 West Hubbard Restaurant Corporation, Doing Business as Coco Pazzo v. United StatesCourt of Appeals for the Seventh Circuit · 2000
- United States v. Mount Sinai Medical Center of Florida, Inc.Court of Appeals for the Eleventh Circuit · 2007
- Fior D'italia, Inc., Plaintiff-Counter-Defendant-Appellee v. United States of America, Defendant-Counter Claimant-AppellantCourt of Appeals for the Ninth Circuit · 2001
11 more not listed; retrieve them via the Exa API.