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United States v. Fior D'Italia, Inc.

Docket No.: 01-463
Certiorari Granted: Jan 11 2002
Argued: April 22, 2002
Decided: June 17, 2002

Topics:

Internal Revenue Code, Federal Taxation, Federal Taxation, Eighth Amendment, Federal Sentencing Guidelines, Internal Revenue Code, Sixth Amendment, Social Security Act, abuse of discretion, chapter 11, murder, sentencing guidelines, stare decisis

PartyNames: United States v. Fior D'Italia, Inc.
Petitioner: United States
Respondent: Fior D'Italia, Inc.

Court Below: United States Court of Appeals for the Ninth Circuit
Citation: 242 F.3d 844
Lower Court Decision
Supreme Court Docket

United States
v.
Fior D'Italia, Inc.
536 U.S. 238 (2002)
Question:

Does the law, under which the Federal Insurance Contribution Act taxes are paid, authorize the IRS to assess a restaurant for FICA taxes based upon its aggregate estimate of all the tips that the restaurant's customers paid its employees?

United States v. Fior D'Italia, Inc.
ORAL ARGUMENT

April 22, 2002

Holding: reversed
Decision: Decision: 6 votes for United States, 3 vote(s) against

United States v. Fior D'Italia, Inc.
Case Documents

1Opinion in United States v. Fior D'Italia, Inc.
2Opinion in United States v. Fior D'Italia, Inc.
Additional documents for this case are pending review.