2 cialis 20 mg viagra generic nl opiniones cialis generico prednisone taper 60 mg doxycycline 50 mg australia generic options propecia 100mg zoloft withdrawal propranolol 20 mg dosage antibiotic cipro 500mg wellbutrin generic version generico cipro xr 1000 metformin pcos mg doxycycline 100mg gerd metformin 500 mg ratiopharm generic metformin names generic name cialis discount viagra 50mg nome generico propranolol cialis online store 1000 mg metformin pregnancy erythromycin 500mg alcohol cialis 10 mg beipackzettel cialis 24 mg uk cialis online propecia 5mg order viagra online original tetracycline 250 mg dosage buy lexapro cod cialis 20 mg wallgrens viagra online review xenical 120 mg cheap cialis generico prezzi metformin 1700 mg levitra india buy how viagra 800mg cialis generic 20 mg cialis 20mg bangkok cytotec 50 mg pfizer glucophage 500 mg tablets generic wellbutrin watson valtrex online pharmacy buy cialis bali lisinopril generic celebrex 25 mg buy synthroid order viagra 150 mg generic levitra legitimate viagra versus generic kamagra gold 100mg generic chewable viagra online viagra uk cialis 5mg ausreichend 1000 mg glucophage xr cialis 4o mg diflucan 180 mg 5mg prednisone dosage generic viagra ray cipro 750 mg bid generic viagra 16 buy viagra 800mg zoloft 50 mg opinioni cialis 5mg price cialis vendita online glucophage 500mg preis cheap viagra expensive viagra jet online vidal xenical 120 mg frozen zithromax 200mg cialis 20 mg 2 tablets celebrex 200 mg buy buy nolvadex ireland 800 mg black cialis cheapest cialis malaysia buy generic wellbutrin medicamento lexapro 15mg lexapro dosage 70 mg nolvadex generic tablets generic viagra vs prednisone generic drug lexapro generic alcohol buy zithromax antibiotic taking 20mg levitra liquid nolvadex mg prednisone 5mg propecia 1 mg 90 tablets lexapro generic alternatives cialis cheap Washington vanzare viagra online 2012 lexapro 15mg generico phenergan 25 mg insomnia xenical apotheke online viagra online apotheker cialis 20mg n2 buy nolvadex india cheap levitra sale 5 mg prednisone pregnancy viagra seal online wirkungsweise cialis 5mg celebrex celecoxib 200 mg prednisone 40 mg pregnant clomid 50mgs augmentin 500mg uses le nexium 20mg propranolol bula generico levitra 10 mg orosolubile 5mg lexapro pill propecia generic version propranolol 40mg ansiedade amoxil capsule 500mg order lasix cheap levitra 20 mg 8 doxycycline 100mg kopen online medications viagra zoloft 200 mg strattera 80 mg buy order nexium 40mg order viagra samples generic cytotec 200 mcg viagra online xlpharmacy prednisone 20 mg 10 days cialis 5mg oad viagra online quality buying viagra beijing lisinopril cinfa 20 mg doxycycline online mastercard lily cialis 20mg augmentin 50mg viagra 50 mg phuket prednisone 5mg bronchitis lexapro buy canada diflucan 150 mg forum blueberry 100 mg viagra pharmacy viagra generic nexium 40 mg generika augmentin 875 mg prices cialis 5 mg citalopram generic viagra klonopin online viagra prices cialis 20mg 121doc levitra 10 mg kullanimi nolvadex 25mg fake clomid australia online buy 5 clomid tablets erythromycin 500mg indications buy cialis johannesburg cialis generic 10mg germany viagra online bactrim 240 mg cialis 20mg pakistan generic cialis 2.5mg levitra online a viagra 100 mg 4 comprimidos cialis 10mg fta generic viagra manufacture buy clomid cheap florida metformin 850 mg online lexapro zoloft generic brands cipro 1a 250 mg legal clomid online cipro 200 mg generico zithromax 250 mg vidal overview diflucan 150 mg buy viagra kuala glucophage xr 500 mg mg propecia 50mg clomid daily buy 20mg cialis walmart levitra 20mg augmentin suspension 457 mg costo levitra 20 mg generic lexapro formula lexapro 30 mgs viagra onlineutah prescription viagra online generic viagra 600mg xenical en generico lisinopril 20 mg rx 534 nolvadex 10mg men doxycycline mono 50 mg viagra 25 mg effects levitra 10 mg duracion buying viagra spain viagra 100 mg 10 prednisone 60mg sidefects estonia generic cialis viagra 100mg phiser cheap australian viagra viagra generic uae augmentin 875 mg dose efeitos viagra 100mg buy legal nolvadex wellbutrin 75 mg cost zithromax 100mg sachet generic lisinopril mylan viagra generic company priligy order generic super viagra phenergan tablets 25 mg generic viagra brasil amoxil tablets 250mg cheap 50 mg viagra cialis 10 mg beter viagra 10 mg zithromax buy cheap zoloft borderline personality buspar generic form zovirax 250 mg flakon cytotec buy usa lisinopril 2mg online consultation propecia 36 hour cialis mg buy viagra wien doxycycline 100mg dogs propecia msd online lisinopril 10 5 mg buspar 600 mg overdose cap doxycycline 100mg buy doxycycline sydney vanzare cialis 2.5 mg aciclovir 200mg zovirax cialis soft 5mg nexium 40 mg pills lexapro price 20 mg global generic wellbutrin cialis dosage 60 mg viagra trusted online viagra generic soft prednisone 200 mg pcos clomid 50mg generico viagra portugal metformin 1000 mg daily brand viagra 100 mg zovirax online australia buy erythromycin uk buy 20 mg doxycycline cialis 20 mg break viagra canada cheap tadalafila cialis 5 mg lexapro reviews 10 mg buy women viagra buy viagra fast lasix 400mg generic dari xenical clomid generic canada viagra 100 mg preis nolvadex 60mg start tab clomid 100mg com generic glucophage zithromax 1 gram 1000 mg tetracycline 100 mg buy strattera pharmacy cheap viagra pharmacy green viagra 3800 mg periactin uk buy diflucan 50 mg capsulas celebrex 200 mg tabs lisinopril 20 mg tablets doxycycline monohydrate 150 mg 500 mg of tetracycline cialis tablets 10mg xenical 120 mg price buy generic zithromax cialis 20 mg canadian lisinopril 40 mg lupi zithromax 500 mg vidal zoloft 100 mg levitra 40mg generic wellbutrin generic cost cheap cialis marbella tadalafil generic cialis nolvadex tamoxifen 10 mg buy cialis store generic levitra soft harga levitra 20 mg buy kamagra canadian nexium buy online order generic clomid propecia 1 mg cut levitra cheap usa cialis 20mg schweiz 10 mg prednisone withdrawal nolvadex buy tamoxifen buy valtrex australia zovirax 200mg capsules nexium 20 mg canada phenergan 25 mg nausea cialis compresse 5 mg cialis dose 30 mg levitra 5mg alcohol 20mg cialis boner cialis 2.5 mg effectiveness generic propecia buy cialis 5mg tadalafil cialis 15 mg zithromax 600 mg egypt levitra 5 mg costo cialis 5 mg treatment buy zithromax iv 150mg sr wellbutrin prednisone 20 mg information cialis 100 mg fiyatlari kupim cialis generic 20mg cialis pills fake cialis online generic viagra manufactures xenical 120 mg contraindicaciones zoloft 50mg nexium 40 mg diarrhea synthroid 100 mg cost 300 mg of zoloft lisinopril dosage 5mg purchase bactrim generic zoloft 100mg bula viagra femminile online generic lisinopril hydrochlorothiazide clomid ile mg zithromax online usa viagra 20mg ervaring arret zoloft 25 mg viagra online legal augmentin zawiesina 457 mg propecia cheapest price uk cheap kamagra prednisone 5mg 3 days prednisone 10mg day 200 mg of diflucan metformin 500 mg kosten buy dapoxetine london 35 mg levitra dangerous doxycycline 100mg birds xenical 120 mg rezeptfrei levitra going generic celebrex 200 mg generic 200mg zoloft daily purchase Levitra 10 mg cheap levitra tab clomid 100mg au bactrim 800 buy prednisone 5mg cancer buy amoxil 50 mg lisinopril 10mg buy cipro antibiyotik 1000 mg effet 40 mg cialis buy kamagra liverpool cipro online order prednisone stopping 20mg viagra 150 mg cipla genuine 5mg cialis diflucan 150 mg n1 cheap lisinopril 20 mg cipro 500mg dosing sildenafil 100mg viagra free viagra 150 mg 20 mg cialis break zoloft sale online levitra 20 mg billiger cialis tablets cheapest zoloft 50 mg cost levitra 30mg etkisi nolvadex generic name prednisone 20mg pills levitra 20mg directions zithromax 250 mg preis nolvadex 20 mg pills diflucan tablets 100mg omeprazole 20 mg nexium lisinopril biogaran 20 mg zithromax 250 mg n1 buy zithromax capsules propecia finasteride generic aurochem generic cialis comprar viagra 25mg prednisone uses generic clomid online buy generic lexapro date kamagra 100 mg contrareembolso generic cialis 200 mg cialis 20mg bula buy cipra cialis round 200 mg bactrim clomid 150mg ovulation kamagra 100 online kaufen cheap 25mg viagra glucophage nombre generico online pharmacy tetracycline buy metformin 500 mg buy cialis bangkok thyroid synthroid generic wellbutrin generic manufacturers 7 mg prednisone viagra sale 25mg assunzione cialis 20 mg diflucan online shopping propecia cheapest kamagra 100mg discount buying generic cialis viagra online argentina glucophage 300 mg levitra 20mg fta 4 500 mg diflucan generic viagra shop levitra orodispersible generic generic problem viagra took 2 cialis 20 mg brown viagra 150mg buying viagra 4 pills cialis 50 mg tablets lisinopril 10 mg ulotka viagra 150 mg paypal viagra buy amoxil 125 mg 5 ml lisinopril 40 mg 4214 v propecia generic same cialis 2.5 mg holland levitra 10mg 4st viagra generic oscommerce xenical online sale buy metformin 850 mg order hydrochlorothiazide 25 mg buy xenical malaysia clomid 50mg dosage buy viagra cod 1750 mg of augmentin viagra femenina online order zithromax generic 36hr cialis cialis cheap 10 mg fake viagra 100mg 100 mg cipro online buy 10 mg cialis buy kamagra thailand periactin generic brand lisinopril 5 mg nebenwirkungen generic lexapro difference generico viagra preco valtrex order canada pastillas cytotec genericos levitra 20mg erfahrungen viagra generic 50 mg xenical buy singapore 5 mg cialis review viagra 50mg walgreens clomid nolvadex online cialis 200 mg price strattera borderline buy online viagra buy online nolvadex 604 cheapest levitra online diflucan generic fluconazole order viagra lexapro 5 mg day prednisone taper 20mg hyclate doxycycline 100mg buy propecia philippines priligy 30mg malaysia lexapro generic paronia 50 or 100mg viagra viagra pesni online buy bulk cialis prednisone 40mg sciatica nexium 40 mg kullanim prohormones clomid 50 mg indikasi lisinopril 10 mg lexapro 10 mg tablet 100 mg phenergan 75 mg phenergan valacyclovir valtrex generic xenical 250mg malaysia buy viagra belfast zoloft mg doses amoxil 100 mg cats doxycycline mg malaria generic augmentin dosing coupons generic cialis celebrex prospect 100mg online tablets viagra colombian viagra generic viagra onlines generic viagra 26 cialis zoloft generic reviews levitra half 20 mg 400mg. viagra cheap 5mg cialis diflucan online buy cheap propecia nexium dosierung 40 mg metformin 10000 mg valtrex generic discount 200 mgs. viagra online cheap viagra cialis 20 mg dosing doxycycline 500 mg tablet nexium generic sale viagra sells online zovirax 200mg dosing doxycycline mono 100mg prednisone 50mg price levitra 20mg vardenafil celebrex celecoxib 400 mg
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 1079 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?