Legal Opinion
Rowan Companies, Inc. v. United States
Court of Appeals for the Fifth Circuit
Decided August 22, 1980No. 77-3044PublishedCited by 4 opinions
1Opinion of the Court
ALVIN B. RUBIN, Circuit Judge:
The Federal Insurance Contributions Act (FICA) and the Federal Unemployment Act (FUTA) both use the simple word “wages” to designate the base for the taxes imposed. The taxpayer contends that the Secretary of the Treasury may not by regulation define that word to include the value of meals and lodging furnished in kind by an employer for his own benefit to employees away from home overnight. The fact that the regulation has been in force for forty years, the purpose of the statutes and the method of their administration convince us that the Secretary has not…
2Cases cited15 opinions
- United States v. CorrellSupreme Court of the United States · 1967
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Helvering v. PowersSupreme Court of the United States · 1934
- Williamsport Wire Rope Co. v. United StatesSupreme Court of the United States · 1928
- Commissioner v. KowalskiSupreme Court of the United States · 1977
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3Cited by4 opinions
- Rowan Cos. v. United StatesSupreme Court of the United States · 1981
- Beau Rivage Restaurant, Inc. v. United StatesDistrict Court, S.D. New York · 1980
- Palmer v. Tata Consulting ServicesCourt of Appeals for the Fifth Circuit · 2026
- Rowan Cos. v. United StatesSupreme Court of the United States · 1981