asacol 400mg side effects elimite cream medicine over the counter lipvas ciplak valtrex cream citrate test microbiology results cialis for sale in phoenix az perdorimi i viagra sublingual viagra side effects tablet discount rx meds propecia dosage for women geriforte ingredients in beer tabletten zum abstillen nach baclofen for sale ritalin vs adderall high calmeit tablets glyprin aspirin 81mg where to buy cialis in bueanos aires viagra forum meds from canada no prescription dicyclomine 20 mg tablets hydroxyzine for dogs side effects digoxin drug classification pravastatin sodium side effects tadalafil 10mg side effects ornidazole dispersible tablets definition buy online alli medicine in alberta ca glipizide and metformin taken together caffeine and pregnancy second trimester drug colcrys side effects pravastatin sodium side effects taking out hair letrozole sale costco online shopping buy progynova 2mg tabletspromethazine can i buy antivert over the counter tramadol canada overnight alli diet chloroquine side effects doctor clobex spray coupon offer mexican drugstores without prescription brand viagra with fast delivery parrocchiamodigliana it novo pharmacy diarex pills cuckold creek professionals po box 787 hollywood md to lantus solostar pen needles remedy viagra ropinirole hcl 0.25 mg tablet prostata inflamada sangrando ciscutan ohne rezept on line us pharmacy macrodantin dosage for uti treatment is it safe to buy antibiotics online generic plavix usa cipa approved pharmacies antibiotics brand names effexor et douleur omaggio olive oil private reserve bedroom digoxina mecanismo de accion benicar hct 20 12.5 coupons prevacid 30 mg over the counter cialis gereric usa zocor medication cost comparison arthrotec medicine misoprostol tantalum metal suppliers canadian pharmaces accept paypal fucidin antibiotic pregnancy latisse online purchase rabeprazole aciphex side effects zofran linked to birth defects chlamydia pictures treatment aleve dosage information low dose viagra buy viagra online in canada benazepril 20 buy augmentin on line ditropan side effects for children putple pharmacy in mexico generic levitra paypal stilnox side effects medicines that cause diflucan on amazon viagra in abu dhabi flomax side effects in women estrace cream uses cheap viagra in bangkok generic viagra 100mg price cephalexin dosage for dogs side effects prednisone 20 mg what is the best online pharmacy pariet 20mg kopen salazopyrin medications buy cialis online europe levamisole side effects 24hr cialis terramicina oftalmica pfizer ciales poultry chicago are 100mg viagra strong motrin 800 ibuprofen tablets anastrozole in mexico bactrim and alcohol budesonide drug information vasotec contraindications use of reglan for migrainesreichlox tantalum oxide resistivity infertility drugs for sale orlistat 120mg capsules side effects canadian pharcharmy online prescription amphetamine withdrawal symptoms trittico online kaufen sofilex wikifeet flagyl on sale viagra shop cheap viagra professional from india lasix no prescription canada colcrys 0.6 mg acyclovir capsules low cost generic soft cialis depakote er 500mg canadian levitra 20mg zolpidem tartrate 5mg tablet pfizer jobs puerto rico lamisil spray for nail fungus acquisto viagra paypal tenormin dosage information amantadine 100mg images clotrimazole cream for yeast infection buy flagyl 500mg online no prescription buy cheap actos without prescription buspar xanax drug tadapox reviews on apidexin order cialis online in canada reviews aciphex medication information eprex liturgia de las horas del cialis in 3 days cialis uk sales i get penicillin from mexico lisinopril dosage for dogs no prescription pharmacy ambein cod trazodone sales stromectol 3mg tablets discontinued cialis generika paypal comprar viagra para animales risperdal side effects gynecomastia mercury drugstore website aviane birth control side effects aricept donepezil best viagra online fungsi obat metronidazole donepezil 10 mg hallucinations what is mobic 15 mg used for clindamycin hcl side effects viagra pay pal payment accepteda 0 cialis rush order clopidogrel side effects medication drug interaction clavamox side effects antibiotics ivermectin wormer paste for dogs medrol side effects dose levamisole hydrochloride for dogs cyrux misoprostol pills cialis 5mg prices weight gain pills tadalafil cialis 5mg maxalt for uninsured ventolin dosage in infants sotalex medications import cialis progynova 1mg side effects rythmol side effects treatment 100mg sildenafil tablets viagra jelly for sale uk 123 prednisone tablets for sale viagra replacement over the counter tretinoin paypal medicinenet com doctorsmedicpillsmedicstar extenze side effects flazol 500mg vicodin mometasone furoate ointment 0.1 uses vilches leon gto knifeworks viagra online uk next day delivery reductil reviews levaquin class action suit atrovent hfa inhaler staxyn 10mg buy in mexico nolvadex dosages cipla sleeping pills vermox plus side effects digoxin side effects dose canadian torsemide cialis 20 versus 40 mg buy tamoxifen no prescription uk olympic china vardinafil doxycycline jerawat voltaren gel 1 price caffeine and pregnancy studies what is zestoretic 20 12.5 mg will malarone treat gonorrhea vicodin withdrawal symptoms opioid avapro medication for high blood pressure sofilex wikia how to make pheromones to attract women benadryl cough syrup price where to buy fluoxetine online levlen reviews macrodantin 100mg cialis 60 mg pills alendronate sodium 70 mg is used for bactrim ordering information without rx cheap cialis online usa canada pharmacy damiana e coumadin buying keflex stem cell supplement in chicago kamagranow uk map lidocaine viscous 2 msds prednisone for sale zovirax cream for cold sores para que sirve la aspirina atenolol medication information confidex ingredients in marshmallows differin adapalene gel side effects uti 3 day antibiotic buy voltaren online with out of pre insurance marketplace government insurance romanian pharmacy online where to purchase viagra order levitra online europe pilex ointment good for fistula.how to apply bactrim ds dosage for uti order promethazine codeine syrup fentanyl pain patch 50 mg abortion pill online pharmacy zoloft and weight loss ropinirole 1 mg tablets decadron side effects decadron injection side effects buy vardenafil 40 mg malaysia ciprodex sterile otic suspension is this for eyes voltaren 75 mg get you high albendazole and mebendazole over the counter zetia cholesterol aciphex coupon card buy clomid without prescription uk where to buy motilium online bactroban nasal ointment mirtazapine medication uses domperidom without perscription cefixime gonorrhea anastrozole 1 mg uses for menanorgasmiaantibioticantibiotics pharmacy top pills cealis 5mg nosipren lowest price ipad praziquantel for horses and dogs digoxina 0 075000051 navidoxine drug interactions licodexon dexamethasone decadron clopidogrel 75mg generic metoprolol er 25 mg drug cialis 5mg kaufen prednisone online order petite annonce cialis omeprazole 40 mg capsule uses viagra gum mtabs complaints about doctors flagyl 500 mg without prescription buy viagra in qatar pilocarpine hydrochloride ophthalmic solution 1 tantalum long beach pharmacy shop bystolic cost without insurance 2064 prednisone for sale life span of 30 pills cialis viagra online stores acyclovir medication buy clamelle azithromycin 500mg tablets micardis hct manufacturer coupons xenical tablets for sale clotrimazole lozenges use directions meclizine 12.5 mg tablets buy antibiotics nitrofurantoin usa content marketing association pharmacie de garde antananarivo viagra no prescription fast delivery no perscription pharmacy generic cialis from mubai clonidine side effects 0.1 mg tadalafil in india google searchviagra blycolin groep t viagra samples by mail e d pills online online pharmacy with no script low price medicine canada ventolin coupon free propecia sample maxalt mlt 10mg side effects insulin resistance diet book saroten side effects risnia syrup bottles list of illegal drugs online rx without prescription viagra sites frases de futbol femenino generic viagra in denver lipitor no perscription medicine without prescription in canada otc muscle relaxants sale buy omifin clomifeno aventis cyrux misoprostol united states no prescription pharmacy order zestril from canada etodolac lawsuits buy sperm count online maxalt 10 mg cost can i take ibuprofen with buspar natural cialis substitutes dolgesic codeina donormyl sleeping pills 15mg digoxina in english what is an article blacl market viagra indian drug store buy accutane with mastercard viagra for men in delhi price maxolon in pregnancy mebendazole cost at walmart onadron simple minds online canadian pharmacy viagra echeck primox muscle men movers clomid to buy no prescription extenze commercial infomercial bob decadron side effects dexamethasone for cats can i buy viagra in hk zestril 20mg image ciales live poultry chicago finasteride australia side effects desogestrel ethinyl estradiol reviews on apidexin fda motrin recall 2015 buy strattera online progesterone suppositories and spotting buy synthroid metformin weight loss xalatan side effects in dogs what is norfloxacin medication ketorolac tromethamine injection uses vermox sciroppo quanto costa oracea side effects capsule venlafaxine er 75mg lipitor recall 2012 abcliposafe 300 mg allopurinol and pregnancy seroflo 500 multi haler viagra purchase on line no rx vigria pills donepezil hcl classificationdormidina advair coupon $50 shop provera betacin medication dictionary algodones pharmacy online cefabiot para que es este medicamento sirve can i crush clahymedi tablets pharmacy in costa rica legal viagra usa cheap tramadol awc drugstore comprar viagra tarjeta debito fempro software piracy walmart discount drug list anafranil sr 75 mg indian pharmacies lantis solostar cialis bill me later drugstore beetle pheromone traps how many robaxin to get high glucovance 5 500 dose accutane 40mg meclizine antivert nerontin non prescription goodrx comparison canada drugstore online order premarin cialis 5mg daily pilexil capsulas avodart coupon 2013 moduretic medication januvia merck patients astelin nasal spray azelastine hci enalapril medication price valtrex prescription toprol xl generics allegra versace anorexia 2014 z pack antibiotic online viagara 40 pills for 99$ jasmine waltz david arquette where can you buy periactin fgr 100 viagra therapy 2000 dallas zyloprim contraindications pfizer newsletter clavamox 500 365pills complaints pacific care pharmacy port vila usa online pharmacy paroxetine vasotec 20 mg tablets pravachol generic cost generic levitra 40 mg temovate gel 0.05 novolog flexpen dosage chart yasmin bolands horoscope where to get viagra cheap best pharmacy to order doxycyline clavamox for cats upper respiratory infection amoxil 250 mg dosage for children pharmacy viagra echeck accepted low cost vardenafil history of viagra in urdu new healthy man complaints leconfield hotel bonchurch isle of wight uk indomethacin 50 mg capsule and male potency vimax pills work vardenafil 20mg side effects goodrx reviews how to buy viagra in cambodia ezetimibe 10mg tablets clobex shampoo yasminelle pilule contraceptive yasmin nizoral shampoo 2 ketoconazole ingredients hydroxyzine pamoate 50mg side effects furosemide 40 mg without perscription voltaren 75mg side effects lexapro and alcohol side effects free forums rabeprazole generic for aciphex acheter du clamoxil oxazepam 15mg canadian pharmacy viagra takes paypal avana at the rim apartments san antonio lasixs medicine side effect lotrisone cream over the counter alternative restonite reviews for 50 acquisto viagra con mastercard uroxatral 10 mg patients first ocean fitness does viagra work with alcohol buy norvasc on line in united states allegra d side effects erectile generika logo philippines software engineering schools insulin syringes for cats generic cialis canada safe impotence and well endowed citrate magnesium laxative tadalafil on line fast delivery wo kann ich kamagra oral jelly kaufen losartan 50 mg tablets picture best price 1mg finasteride cabaser 1mg to ml sildenafil citrate 100mg from india minocin for acne reviews zofran odt 4mg for children zyvox antibiotic treatment uroxatral side effects bph prostate alfuzosin 10mg tablets confidex silverline automotive noroxin shampoo bowlsnoroxine zestril medication for blood pressure trazadone europe order orlistat over the counter flonase side effects muscle cramps viagra testen kostenlos percocet 5 325 vs vicodin es 750 metoprolol succ er 25mg skelaxin 800 mg metaxalone reviews can you get high off etodolac erexin ingredients for lasagna the best fertility pills for men best place to order generic cialis kamagra jelly walgreens photo coupon codes 2015 allegra carpenter twitter ebay cialis insurance auto auctions portland oregon medoflucon 150mg zoloft buy floxin online lexapro dosages norvasc 5mg yasmin birth control pill staxyn patient reviews cost of 100 mg viagra viagra on the net acyclovir and pregnancy crestor savings cards amazon viagra what is azithromycin 250 mg used for lowest prices for cialis viagra tips neurontin gabapentin side effects weight gain celexa side effects in women tri cyclen buy cialis online with paypal eurax lotion information how much liquid tadalafil should i take lipvas ciplactin haldol decanoate injection dosage buy seroquel online with visa famvir medication over the counter eprex injection site
Home BoB Documents Cleveland Indians v US (US Court of Appeals)

Like Shoot to Thrill - An AC/DC Tribute on Facebook!

An authentic tribute of AC/DC that covers the best of the Bon Scott era and the best of Brian Johnson's material

Who's Online?

We have 1122 guests online

Atom RSS

Cleveland Indians v US (US Court of Appeals) PDF Print E-mail
User Rating: / 2
PoorBest 
Selection of Docs
Written by Court Ruling   
Thursday, 09 May 2002 12:00

CLEVELAND INDIANS BASEBALL

COMPANY,Plaintiff-Appellee,

v.

UNITED STATES OF AMERICA,

Defendant-Appellant.


May 10, 2000, Filed

JUDGES: Before: SUHRHEINRICH, COLE, Circuit Judges; and QUIST, District Judge. *

* The Honorable Gordon J. Quist, United States District Court for the Western District of Michigan, sitting by designation.

OPINION: PER CURIAM. The United States appeals from the judgment of the district court in which the court found that an award of back wages is taxed for the purposes of the Federal Insurance Contribution Act (FICA), 26 U.S.C. §§ 3101-3128, and Federal Unemployment Tax Act (FUTA), 26 U.S.C. §§ 3301-3311, in the year in which those wages were earned rather than the year in which the award of back wages was actually paid. For the following reasons, we AFFIRM the district court's judgment.

I.

The parties stipulated to the facts of this case before the district court, which we briefly summarize here. Major League Baseball Clubs (the "Clubs") and the Major League Baseball Players Association ("MLBPA") were involved in three separate grievances in 1990, wherein the MLBPA claimed that the Clubs breached the Collective Bargaining Agreement ("CBA") with respect to free agency rights of the baseball players in 1986, 1987 and 1988. After an arbitration panel issued a series of rulings adverse to the Clubs, the Clubs and the MLBPA settled their grievances on December 21, 1990. The settlement required the Clubs to contribute $ 280 million to a custodial account for distribution to affected players according to the MLBPA framework approved by the arbitration panel.

The Cleveland Indians Baseball Company's ("Indians") share of the settlement fund was $ 610,000 for the 1986 season and $ 1,457,848 for the 1987 season. The Indians received the funds in 1994 and distributed those funds to the affected players -- eight players who were employed in 1986 and fifteen players who were employed in 1987. Unsure as to the tax treatment of these distributions, the Indians paid FICA and FUTA taxes on the total funds as if the payments were wages for services rendered in 1994. In other words, the Indians paid FICA and FUTA taxes on the funds as if they were actually wages received by the players in 1994, the year of distribution. The Indians paid these tax obligations in April 1994 and January 1995. None of the affected players, however, performed services for the Indians in 1994 or 1995. The Indians filed this instant action seeking reimbursement of the FICA and FUTA taxes paid to the United States.

The Indians sought a refund of FICA and FUTA taxes claiming that, (1) a portion of the funds paid to the Indians and disbursed to its former players constituted non-taxable interest; and (2) the non-interest portion was not taxable because the funds were damages for the wrongful breach of the CBA and not wages for services rendered. Finally, even if the payments constituted wages for services rendered rather than interest and damages, the Indians argued that they should have paid taxes at the 1986 and 1987 tax rates applicable when the services were rendered. Because the 1986 and 1987 FICA and FUTA taxes of each of the affected players were already paid to the maximum required amount, the Indians asserted that they are entitled to a full refund if the payments were determined to be wages for services rendered in 1986 and 1987.

The government initially disputed the Indians's claims. Both parties eventually agreed, however, that $ 629,000 of the payments from the settlement fund to affected players constituted interest and were not subject to FICA and FUTA taxes. Thus, the Indians were entitled to a refund for taxes paid on the interest portion of the settlement. The parties also agreed that the remaining portion of the payments, approximately $ 2 million, constituted back-wage payments, earnings that would have been paid in 1986 and 1987 but for the Clubs' breach of the CBA. The issue presented to this court is the tax year applicable to these back-wage payments made in 1994 for services rendered in the 1986 and 1987 baseball seasons.

In the district court, the government and the Indians agreed that our decision in Bowman v. United States, 824 F.2d 528 (6th Cir. 1987) directly addressed this precise issue. The Bowman court held that "a settlement for back wages should not be allocated to the period when the employer finally pays but 'should be allocated to the periods when the regular wages were not paid as usual.'" 824 F.2d at 530 (quoting Social Security Bd. v. Nierotko, 327 U.S. 358, 370, 90 L. Ed. 718, 66 S. Ct. 637 (1946)). Following Bowman, the district court entered judgment in favor of the Indians and ordered the United States to refund the FICA and FUTA taxes paid on the settlement disbursements designated as back wages, including interest from the dates on which the payments were made.

The United States sought en banc reversal of the Bowman decision. This court declined the en banc petition and the case was referred to this panel.

II.

Typically, statutory interpretations such as those presented in this appeal are reviewed de novo. See Williams v. Coyle, 167 F.3d 1036, 1038 (6th Cir. 1999).

Here, our precedent clearly indicates that the statutory provision in question requires settlements for back wages to be allocated to the period in which they were earned or should have been paid, and not to the period in which the back wages were actually disbursed. See Bowman, 824 F.2d at 530. The government contends that Bowman was wrongly decided, arguing that the plain language, legislative history and applicable FICA and FUTA Treasury Regulations demonstrate that back wages are subject to tax in the year in which payment is made and not in which the services were rendered. In addition, the government cites cases from our sister circuits that are at odds with our Bowman holding. Despite these arguments, the government "agrees with taxpayer that the issue presented in this case was decided in Bowman." Appellant Reply Br. at 1.

Even if we were persuaded by the government's argument, we are bound by the Bowman decision. It is firmly established that one panel of this court cannot overturn a decision of another panel; only the court sitting en banc can overturn such a decision. See United States v. Smith, 73 F.3d 1414, 1418 (6th Cir. 1996). "The earlier determination is binding authority unless a decision of the United States Supreme Court mandates modification or this Court sitting en banc overrules the prior decision." United States. v. Moody, 206 F.3d 609, 615 (6th Cir. 2000) (citing Salmi v. Secretary of HHS, 774 F.2d 685, 689 (6th Cir. 1985)). Accordingly, following Bowman, we reject the government's argument and affirm the district court's judgment that FUTA and FICA taxes paid on the back wage disbursements should have been paid as if earned in 1986 and 1987.

III.

For the foregoing reasons, we AFFIRM the district court's judgment.

 
 
Banner

Poll

Should MLB Force Jeffery Loria to Sell the Marlins?