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ROWAN COS. v. UNITED STATES

No. 80-780.

452 U.S. 247 (1981)

ROWAN COS., INC. v. UNITED STATES.

Supreme Court of United States.

Decided June 8, 1981.

Attorney(s) appearing for the Case

K. Martin Worthy argued the cause for petitioner. With him on the briefs were Michael C. Durney and Elmer H. Theis.

Stuart A. Smith argued the cause for the United States. With him on the Brief were Solicitor General McCree, Acting Assistant Attorney General Murray, Leonard J. Henzke, Jr., and Stanley S. Shaw, Jr.*

JUSTICE POWELL delivered the opinion of the Court.

This case concerns the federal taxes imposed upon employers by the Federal Insurance Contributions Act (FICA), 26 U. S. C. § 3101 et seq., and the Federal Unemployment Tax Act (FUTA), 26 U. S. C. § 3301 et seq. The question is whether petitioner should have included in the computation of "wages," which is the base for taxation under FICA and FUTA, the value of meals and lodging provided for...

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