Legal Opinion
Rowan Cos. v. United States
Supreme Court of the United States
Decided June 8, 1981No. 80-780PublishedCited by 334 opinions
1Opinion of the CourtJustice Powell
This case concerns the federal taxes imposed upon employers by the Federal Insurance Contributions Act (FICA), 26 U. S. C. § 3101 et seq., and the Federal Unemployment Tax Act (FUTA), 26 U. S. C. § 3301 et seq. The question is whether petitioner should have included in the computation of “wages,” which is the base for taxation under FICA and FUTA, the value of meals and lodging provided for its own convenience to employees working on offshore oil rigs.
I
During the tax years in question, 1967-1969, petitioner Rowan Companies, Inc., owned and operated rigs for drilling oil and gas wells, both on…
2Cases cited12 opinions
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3Cited by334 opinions
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- Rauenhorst v. Comm'rUnited States Tax Court · 2002
- Snap-Drape, Inc. v. CommissionerCourt of Appeals for the Fifth Circuit · 1996
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