This Note examines the issue of whether FICA and FUTA taxes are assessed at the time wages should have been paid, or at the time the wages are actually paid. Part II examines the background of this issue by parsing the applicable case law. Part III contains a statement of the facts, the procedural history, and the United States Supreme Court's decision in Cleveland Indians. Part IV analyzes the Cleveland Indians decision.
Honaker, Jeffrey C.
"United States v. Cleveland Indians: FICA and FUTA Taxes v. The Social Security Act - Why Have Different Definitions For Identical Language?,"
Akron Tax Journal: Vol. 17
, Article 5.
Available at: https://ideaexchange.uakron.edu/akrontaxjournal/vol17/iss1/5