Tags: Case, Legal Case, Supreme Court Of The United States Case, Unit Of Work.
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?” Carter G. Phillips argued for the respondent and James A. Feldman argued for the petitioner the Department of Justice.