Eastman Kodak Co. v. United States

I cannot agree with the majority opinion in this case for the many reasons set forth below:

I

The majority opinion is in direct conflict with the unanimous decision of the Supreme Court in Otte v. United States, 419 U.S. 43 (1974).

In the instant case the majority holds that the accrual taxpayer, Eastman Kodak Company (Kodak), had a fixed, de*381termined, and certain obligation and liability for taxes under the Federal Insurance Contributions Act (FICA), the Federal Unemployment Tax Act (FUTA), and various state unemployment tax statutes, in 1964 on certain described wages of its employees for…