United States Supreme Court
US v. FIOR D'ITALIA, INC., 01-463
Tax law authorizes the IRS to use the "aggregate estimation" method in examining a restaurant's credit card slips and assessing an employer's Federal Insurance Contribution Act liability, rather than determining the amount of tips actually received by each employee.
Appellate Information
- Decided 06/17/2002
- Published 06/17/2002
Judges
Court
- United States Supreme Court