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United States Supreme Court


US v. CLEVELAND INDIANS BASEBALL CO., 00-203

Back wages are subject to FICA and FUTA taxes in the year the wages were actually paid, and not the year that they should have been paid.

Appellate Information

  • Decided 04/17/2001
  • Published 04/17/2001

Judges

Court

  • United States Supreme Court

Counsel

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