Us V. Fior D'Italia, Inc.
U.S. v. Fior D 'Italia, Inc.
536 U.S. 238, 122 S.Ct. 2117
U.S.,2002.
June 17, 2002 (Approx. 17 pages)
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536 U.S. 238, 122 S.Ct. 2117, 153 L.Ed.2d 280, 89 A.F.T.R.2d 2002-2883, 70 USLW 4539, 70 USLW 4565, 2002-2 USTC P 50,459, 2002-2 C.B. 875, Unempl.Ins.Rep. (CCH) P 16736B, 02 Cal. Daily Op. Serv. 5315, 2002 Daily Journal D.A.R. 6699, 15 Fla. L. Weekly Fed. S 383
Briefs and Other Related Documents
Judges and Attorneys
Oral Argument Transcripts with Streaming Media
Supreme Court of the United States
UNITED STATES, Petitioner,
v.
FIOR D 'ITALIA, INC.
No. 01-463.
Argued April 22, 2002.
Decided June 17, 2002. Restaurant challenged use by the Internal Revenue Services (IRS) of aggregate method to determine, assess, and collect its share of Federal Insurance Contribution Act (FICA) taxes on tips received by its employees. The United States District Court for the Northern District of California, 21 F.Supp.2d 1097, granted summary judgment for restaurant, and IRS appealed. The Court of Appeals for the Ninth Circuit, 242 F.3d 844, affirmed, and certiorari was granted. The Supreme Court, Justice Breyer, held that: (1) the law authorized the IRS to base its assessment upon its aggregate estimate of all the tips that the restaurant 's customers paid its employees; (2) such a method is not precluded by negative implication from statutes which authorize the IRS to use methods of estimation for determining income tax liability and which authorize the Secretary of the Treasury to adopt regulations that prescribe mechanisms for employers to adjust FICA tax liability; (3) fact that an aggregate estimate will sometimes include tips that should not count in calculating the FICA tax the employer owes did not render use of that method unreasonable; (4) regulation which says that an employer, when calculating its FICA
536 U.S. 238, 122 S.Ct. 2117
U.S.,2002.
June 17, 2002 (Approx. 17 pages)
|[pic] |
536 U.S. 238, 122 S.Ct. 2117, 153 L.Ed.2d 280, 89 A.F.T.R.2d 2002-2883, 70 USLW 4539, 70 USLW 4565, 2002-2 USTC P 50,459, 2002-2 C.B. 875, Unempl.Ins.Rep. (CCH) P 16736B, 02 Cal. Daily Op. Serv. 5315, 2002 Daily Journal D.A.R. 6699, 15 Fla. L. Weekly Fed. S 383
Briefs and Other Related Documents
Judges and Attorneys
Oral Argument Transcripts with Streaming Media
Supreme Court of the United States
UNITED STATES, Petitioner,
v.
FIOR D 'ITALIA, INC.
No. 01-463.
Argued April 22, 2002.
Decided June 17, 2002. Restaurant challenged use by the Internal Revenue Services (IRS) of aggregate method to determine, assess, and collect its share of Federal Insurance Contribution Act (FICA) taxes on tips received by its employees. The United States District Court for the Northern District of California, 21 F.Supp.2d 1097, granted summary judgment for restaurant, and IRS appealed. The Court of Appeals for the Ninth Circuit, 242 F.3d 844, affirmed, and certiorari was granted. The Supreme Court, Justice Breyer, held that: (1) the law authorized the IRS to base its assessment upon its aggregate estimate of all the tips that the restaurant 's customers paid its employees; (2) such a method is not precluded by negative implication from statutes which authorize the IRS to use methods of estimation for determining income tax liability and which authorize the Secretary of the Treasury to adopt regulations that prescribe mechanisms for employers to adjust FICA tax liability; (3) fact that an aggregate estimate will sometimes include tips that should not count in calculating the FICA tax the employer owes did not render use of that method unreasonable; (4) regulation which says that an employer, when calculating its FICA
References: Held: The tax law authorizes the IRS to use the aggregate estimation method. Pp. 2122-2127. BREYER, J., delivered the opinion of the Court, in which REHNQUIST, C. J., and STEVENS, O 'CONNOR, KENNEDY, and GINSBURG, JJ., joined. SOUTER, J., filed a dissenting opinion, in which SCALIA and THOMAS, JJ., joined, post, p. 2127.