Legal Opinion
United States v. Fior D'Italia, Inc.
Supreme Court of the United States
Decided June 17, 2002No. 01-463PublishedCited by 179 opinions
1Opinion of the CourtJustice Breyer
Employers must pay Federal Insurance Contributions Act taxes (popularly known as Social Security taxes or FICA taxes), calculated as a percentage of the wages — including the tips — that their employees receive. 26 U. S. C. §§ 3101, 3111, 3121(q). This case focuses upon the Government’s efforts to assess a restaurant for FICA taxes based upon tips that its employees may have received but did not report. We must decide whether the law authorizes the Internal Revenue Service (IRS) to base that assessment upon its aggregate estimate of all the tips that the restaurant’s customers paid its…
2Cases cited14 opinions
- Heckler v. ChaneySupreme Court of the United States · 1985
- United States v. PowellSupreme Court of the United States · 1964
- United States v. JanisSupreme Court of the United States · 1976
- Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
- Andrew Gerardo v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1977
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3Cited by179 opinions
- Shinseki, Secretary of Veterans Affairs v. SandersSupreme Court of the United States · 2009
- United States v. Estelle SteinCourt of Appeals for the Eleventh Circuit · 2018
- Gonzalez v. Secretary for the Department of CorrectionsCourt of Appeals for the Eleventh Circuit · 2004
- David E. Watson, Pc v. United StatesCourt of Appeals for the Eighth Circuit · 2012
- Bell v. Farmers Insurance ExchangeCalifornia Court of Appeal · 2004
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