buy diltiazem online at canada pharmacy where can i purchase tadalis sx very cheap dilantin zovirax medicine children levitra plus capsules azithromycin z pack dosage cephalexin mail order fisico culturismo celebrex 100 mg pret drugs similar to viagra super active walmart pharmacy bupropion chloramphenicol dose oral over the counter proscar famvir 125mg tablets voveran sr online bestellen buy aricept mg drug what does amaryl is albuterol sulfate hfa a steroid can you get lithium over counter what does a singulair tablet look like best price for revia donde puedo comprar aciclovir en mexico ginseng pills for energy xenical 120mg tablets what is metronidazole 500mg tab used for can clonidine hcl 0.1 mg get you high how to purchase cozaar online amoxil onde comprar buy beconase aq mexican pharmacies achat cialis pour la suisse silagra online kaufen buy trazodone with e check buy retin a 0,05 discount terramycin drug oversea cephalexin for dogs vs humans seroflo for sale indian pharmacy requip generic male enhancement drugs diarex pharmacy levitra super active refills alli weight loss tablets breastfeeding prazosin medication for nightmares buy alligator meat from swamp people cafergot india singulair dosage for capsular contracture planete pharmacie london levothroid best price super turbo lithium 1000 scooter cost of doxycycline purchase leukeran where to get cholestoplex pct imitrex on line no script where to purchase singulair altace 10 mg side effects why is there a shortage of periactin phexin to buy in england what drug category is famvir como comprar o remedio roacutan zyvox cost per dose generic what is zoloft used for can you buy levothyroxine online prescription sex power tablet in india canadian styplon celebrex from uk resources for periactin hoodia usa sale buy strattera for daily use micardis online without a prescription hydrochlorothiazide medication generic can we trust atacand online cipro medication trazodone shortage 2012 prescription drug female viagra why has orlistat been discontinued purchase fluoxetine 10mg +nizagara canadian estrace generic cheap costs canadian pharmacy evista raloxifene 60mg buy blopress online at canada pharmacy is lexapro in generic form now pharmacy that sells paxil adalat cc generic name promethazine generico italiano can you buy furosemide in ireland cost of cytotec in kenya where could i buy advair diskus without prescription terramycin 100mg cheap order actoplus met is it legal to buy antibiotics from canada atorlip-20 medicine online dapoxetine hydrochloride tablets in india genuine discount altace free shipping propranolol without prescription canada what is the generic version of premarin what does keflex contain is cefadroxil safe in pregnancy zithromax for sale no prescription cost of weight loss "alli" in pill form elimite prices cvs lamisil on line non prescription diakof pharmacy phexin side effects uk maxalt side effects long term use natural viagra women uk voveran results forum olmesartan medoxomil wiki bactrim ds rxlist nolvadex side effects males brahmi for sale online better than hydrea generic name chloroquine morning after pill over the counter canada diltiazem shelf life buy allegra d generic online pharmaceutical machinery suppliers in south africa buy l-tryptophan greece vente cialis montreal buy cytotec 50 colchicine over counter uk indian pharmacy skelaxin antivert discount duphalac over the couter what is the generic name for mircette buying viagra with paypal vipps acheter livebox 2 carrefour amlodipine besylate informacion en espanol where to azulfidine celadrin from canada overnight pharmacy prescription valtrex cod what is the meaning of allied health professionals tadacip cipla voveran sr on line purchase buy avodart online from canada purchase glycomet pills calan no prescription reviews long term side effects of aygestin detrol medication interactions what is meloxicam 15mg tablets used for side effects of celexa 40 mg where can i get some bystolic amitriptyline hydrochloride 10mg side effects buy prednisolone 5mg for dogs in uk silagra uk brand name altace tablets online which uk site to buy fluoxetine safe buy atrovent online what is zoloft made of what drug classification is flagyl buy amoxil bulk comprare bacche di acai canada buy elavil without prescription crestor side effects wikipedia organic pharmacy london buy provera in ireland kamagra oral jelly without prescription tofranil shortage minoxidil 12.5 buy lov cost propecia reviews on acai berry diet moduretic from india how do you pay by check on ebay withdrawal from trazodone symptoms depression side effects of thyroxine tablets buy nolvadex for men how to buy mentat in london ventolin comprar does flovent inhaler cause weight gain generic cialis super active for sale on line online forum generic flonase cialis cheap motilium no prescription fucidin cream uses ringworm nexium when to take the medication lanoxin belongs to which drug classification how long to use lipitor buy celadrin pills online high blood pressure medicine cozaar how to take ciprodex viagra von pfizer rezeptfrei trazodone from mylan tablets acivir pills online overnight cymbalta 30 mg tablet antibiotic ciprofloxacin side effects actonel drug oversea esomeprazole magnesium dihydrate erythromycin acne topical gel buy rogaine boots ordering brand levitra usa cialis pills drugstore promethazine for men sale in uk accutane isotretinoin canada pharmacy cheap us generic accutane unisom makes me drowsy the next day buy serevent hong kong effects kaufen can you get tinidazole buy over the counter colospa online cleocin injection augmentin medicine uses actoplus met xr 30 1000 buy evecare quick dudas redustat contiene orlistat efectos secundarios atorlip-20 uk buy can you order abana benadryl by mail minomycin generic wikipedia drugs buy prednisone perth australia piroxicam cream innopran xl generic name zyban medication guide valtrex pill shop discount code lisinopril hctz online non prescription is the rxrelief pharmacy discount card legitimate vermox online usa propecia results on hairline para q se usa la provera buy over the counter zerit online depakote cheap uk effective saw palmetto dose for hair loss abana drugstore zetia 100 prozac nation quotes hemingway withdrawal from propranolol la hydrochlorothiazide uk brand name cheap depakote buy online seroquel cheaper order xanax online no prescription canada imiquimod side effects pain singapore online pharmacy store adalat watch online apni tv buy nymphomax online india best medication for weak erection buy renagel indian allegra pyridium pain medicine where to buy rumalaya forte brahmi by mail is lotrisone legal in uk is mail order valtrex safe order arimidex on line mexico provera 20 mg a day buying ethionamide in manchester nizoral for daily use canada celadrin canada overnight delivery does alli at boots work femara pct buy cialis 20mg filmtabletten apotheke preis walmart alli pills price canada tenormin tablets online comprar proscar madrid how to purchase zyrtec online free coupon for nolvadex antivert medication picture order erection packs 2 viagra drug all types tulasi pills buy ceftin 10 what is levothyroxine sodium 88 mcg buy decadron hong kong generic onde comprar nexium 40 prilosec without script buy generic cialis generic cialis acai beeren online bestellen clomid overnight delivery 100mg avapro generic 2012 eulexin side effects brafix prices usa dipyridamole online uk arimidex doctors online best online pharmacy generic propecia mentat ds syrup pas cher chi ha usato il citalopram buy pulmicort paypal reminyl india fastest glucotrol xl uk delivery no prescription augmentin sale cost of calcium carbonate in india online pharmacy no prescription zoloft hydromorphone hydrochloride erowid why has phenamax been discontinued purchase effexor xr online man vs food stay healthy buy cafergot 80 mg online luvox weight gain loss prescription doxycycline generic kamagra chewable switzerland buy fluoxetine tablets canada buy ondansetron without prescription cheap blood pressure pill buy reminyl mexican pharmacies arimidex to buy how to order famvir voltaren mg price ortho tri-cyclen vs ortho tri-cyclen lo betapace ships from india cheap eurax uk all types compazine pills diamox no prescription reviews can i take viagra overseas is viagra over the counter in spain acheter prednisolone en ligne flonase side effects high blood pressure aleve d prices artane medication online albuterol inhaler instructions spanish buy minocycline 100mg buying proventil viagra professional sale 100mg cheapest cheap zanaflex india picture prednisone 20 mg dogs safe lipitor no prescription non generic clonidine pills cheap diltiazem costco voltaren medicinenet omifin para hombres para que sirve actos canada pharmacy nitrofurantoin dose india stromectol online usa sale entocort can you buy betnovate over the counter in germany birth control online no prescription usa dose of albendazole for children praziquantel bilharzia rheumatoid arthritis in dogs buy elavil online from uk rimadyl side effects panting metformin and pioglitazone side effects detrol uk next day delivery cleocin now co uk non prescription atarax pharmacy can you crush carafate tablets how to buy viagra at tesco alli orlistat 60 mg capsules what drug category is imitrex elavil class action lawsuit over the counter medicine that acts as cialis what cough medicine has promethazine cheap voltaren no prescription terramycin generic for buy glyset midamor discount voucher brand coreg buy escitalopram online non prescription uk prednisolone prices cvs skelaxin from mexico proscar hair loss dosage mexican online pharmacy hydrocodone what is glimepiride 2mg buy januvia usa ordering celebrex canada how to order arimidex online ampicillin pharmacy online reglan drugs buy geriforte orlistat canada over the counter sliding scale insulin protocol nhs novolog vs humalog dosing discover ireland gb valium indian online pharmacy side effects of levaquin motilium pills online in the mexico lowest price lamisil cheap actos medication metformin where do i robaxin in india use of chloramphenicol as topical eye medication time to cry halt sustiva maximum dosage purchase ginette-35 online dutas prescription coupon buy zantac bulk the online drugstore cialis sublingual canadian licensing exam medicine Purchase abilify 20 mg discount buy lantus without a prescription best generic fluoxetine review cheapest bupron sr cabgolin usa cvs prices is mail order finax safe where to buy benadryl cream buy viagra generic pharmacy nice donepezil 2011 isoniazid dose adjustment in a pediatric population buy genuine estrace uk florida anacin best price for real benicar indian cozaar flovent price increase drug market order prednisolone buy canada no prescription for cytotec viramune perth australia prilosec with no rx cheapest what doses does vytorin come in buy speman 40 coreg cr medicine order online no prescription cheap levitra acai powder daily dose alesse missed 4 pills over the counter valtrex equivalent cvs generic for lexapro buy maxalt-mlt rizatriptan what does a celebrex pill look like how much is furosemide tablets antibiotics for acne review prevacid 40 mg pharmacy cytotec 200mg side effects grifulvin v order online order buspar cheap cheap augmentin 625mg vpxl drug class do i need a prescription for minocycline toprol xl on line buy mevacor online pharmacy buy online myambutol generic suprax on line purchase is lipitor banned in the usa pharmacy 365 kamagra where to buy levaquin with echeck moduretic looking for vpxl canada companies only what is the generic name for effexor xr biaxin online pharmacies with out prescription viagra 500mg price femara for infertility side effects mail order calan topamax price walgreens nizoral anti dandruff shampoo india price what is mobic medication for septilin australia pharmacy levitra plus with paypal payment what is topamax good for i pill cabana website pharmacy information cialis dose viagra blackpool safe place order liposafe cafergot without a prescription from india grifulvin in usa can you order serevent generic pill purchase estrace cream diflucan 10 cps 100 mg can you buy avalide over the counter in germany where to buy atorlip-10 in canada safely 100 mg forzest bactroban nasal dose can you die from trazodone effects sumycin online overnight brand name depakote er vs generic where to buy zyloprim ointment without a script next day generic ampicillin generic for celebrex side effects ocd depression and anxiety medications does erythromycin tablets work for acne purchase albendazole online no prescription licensed pharmacy lamisil acheter tenormin propecia not generic vantin online pay paypal avalide online overnight clomiphene citrate on the menstrual cycle aciclovir from mexico normal have breakouts after accutane tadalafil user reviews max dose of zofran po order diltiazem canada buy seroflo 15mg online acai liquid concentrate review sarafem order online nitrofurantoin 10 mg cost best generic actonel review secure tabs authentic drugstore cleocin usa maxalt comments citalopram over counter hydrea online usa post cycle therapy cefixime prescription pills generic abana levitra cyprus ceftin generico online combivent online forum viagra professional direct pharmacy amitriptyline tablets 10mg 25mg thyroid medication side effects pregnancy minipress cheap uk how to take viagra pills before sex doxycycline purchase through without abilify cheap is benadryl sold over the counter ginseng pharmacy order costco valtrex generic accutane online canada pharmacy purchase cefixime buy brand lynoral pariet reviews tetracycline acne results alli medicine weight loss order effexor xr 150mg compazine tablets prochlorperazine levitra 20mg impotence buying levothroid from canada no prescription confido online in us does viagra work for women yahoo valacyclovir diflucan canadian online florinef without prescription miami young people taking viagra recreationally
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 565 guests online

Atom RSS

Cleveland Indians v US (US Court of Appeals) PDF Print E-mail
User Rating: / 3
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?