Legal Opinion
Fior D'italia, Inc., Plaintiff-Counter-Defendant-Appellee v. United States of America, Defendant-Counter Claimant-Appellant
Court of Appeals for the Ninth Circuit
Decided March 7, 2001No. 99-16021PublishedCited by 7 opinions
1Opinion of the Court
Opinion by Judge KOZINSKI; Dissent by Judge McKEOWN
KOZINSKI, Circuit Judge.
In a dispute involving a restaurant’s share of Social Security taxes on its employees’ tip income, we explore the outer bounds of the IRS’s power to make tax assessments.
I
Like most restaurants, Fior D’ltalia employs waiters, table bussers, bartenders and others whose earnings come in part from tips left by customers. Although these tips are paid by customers directly to employees, federal law deems them to have been paid by the employer for purposes of FICA taxes. See I.R.C. §§ 3101, 3111, 3121(a) & (q). This puts…
2Cases cited8 opinions
- Julius Mendelson and Pearl Mendelson, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- 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
- Morrison Restaurants, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1997
- McQuatters v. CommissionerUnited States Tax Court · 1973
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United States v. Fior D'Italia, Inc.Supreme Court of the United States · 2002
- Hobart Ward Anderson v. Lloyd E. SpearCourt of Appeals for the Sixth Circuit · 2004
- Anderson v. SpearCourt of Appeals for the Sixth Circuit · 2004
- Fior D'italia, Inc., Plaintiff-Counter-Defendant-Appellee v. United States of America, Defendant-Counter Claimant-AppellantCourt of Appeals for the Ninth Circuit · 2001
- United States v. Fior D'Italia, Inc.Supreme Court of the United States · 2002
2 more not listed; retrieve them via the Exa API.