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UNITED STATES v. CLEVELAND INDIANS BASEBALL CO.

No. 00-203.

532 U.S. 200 (2001)

121 S.Ct. 1433

149 L.Ed.2d 401

UNITED STATES v. CLEVELAND INDIANS BASEBALL CO.

Supreme Court of United States.

Decided April 17, 2001.

Attorney(s) appearing for the Case

James A. Feldman argued the cause for the United States. With him on the briefs were Acting Solicitor General Underwood, former Solicitor General Waxman, Acting Assistant Attorney General Junghans, Deputy Solicitor General Wallace, Kent L. Jones, Kenneth L. Greene, and Robert W. Metzler.

Carter G. Phillips argued the cause for respondent. With him on the brief were Richard D. Bernstein, Stephen B. Kinnaird, and Anne Berleman Kearney.*

Ginsburg, J., delivered the opinion of the Court, in which Rehnquist, C. J., and Stevens, O'Connor, Kennedy, Souter, Thomas, and Breyer, JJ., joined. Scalia, J., filed an opinion concurring in the judgment, p. 220.

Justice Ginsburg, delivered the opinion of the Court.

The Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA) impose excise taxes on employee wages to fund Social Security, Medicare, and unemployment compensation programs. This case concerns the application of FICA and FUTA taxes to payments of back wages. The Internal Revenue Service has consistently maintained that, for tax purposes, backpay awards should be attributed to the year...

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