United States v. Cleveland Indians Baseball Co.

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United States v. Cleveland Indians Baseball Company
Supreme Court of the United States
Argued February 27, 2001 Decided April 17, 2001
Full case name	United States v. Cleveland Indians Baseball Company
Docket no.	00-203
Citations	532 U.S. 200 (more) 121 S. Ct. 1433; 149 L. Ed. 2d 401; 2001 U.S. LEXIS 3203
Case history
Prior	Cleveland Indians Baseball Co. v. United States, No. 1:96-CV-2240, 1999 WL 72866 (N.D. Ohio Jan. 25, 1999); affirmed, 215 F.3d 1325 (6th Cir. 2000); cert. granted, 531 U.S. 943 (2000).
Holding
Wages are to be taxed on the year they were actually paid.
Court membership
Chief Justice William Rehnquist Associate Justices John P. Stevens · Sandra Day O'Connor Antonin Scalia · Anthony Kennedy David Souter · Clarence Thomas Ruth Bader Ginsburg · Stephen Breyer
Case opinions
Majority	Ginsburg, joined by Rehnquist, Stevens, O'Connor, Kennedy, Souter, Thomas, Breyer
Concurrence	Scalia
Laws applied
26 U.S.C. §§ 3111(a), 3301

United States v. Cleveland Indians Baseball Company, 532 U.S. 200 (2001), is a United States Supreme Court case that deals with the federal tax code. The question before the court was “Is back-pay subject to federal taxes under the Federal Insurance Contributions Act and the Federal Unemployment Tax Act, based on the year the money should have been paid out?” The court held that wages are to be taxed on the year they were actually paid.^[1] Carter G. Phillips argued for the respondent and James A. Feldman argued for the petitioner, the Department of Justice.