IRS Power Confirmed

THE JOURNAL RECORD, June 18, 2002 | Go to article overview

IRS Power Confirmed


WASHINGTON (AP) -- The Internal Revenue Service can use estimates to make sure it is collecting enough taxes on cash restaurant tips, the Supreme Court said Monday.

The court beefed up the IRS' power to calculate taxes that businesses owe from employees' tips, a thorny task because often the tips are cash and workers report their own earnings.

The ruling is a defeat for the estimated 200,000 restaurants with tipped workers, and many other businesses whose employees receive tips.

The court said the IRS can estimate the amount of cash tips given to employees based on tips shown on credit card receipts. The estimate is used to determine taxes.

Nationwide, employees reported collecting $14.3 billion in tips in 1999, although the IRS suspects that amount could be higher and has been working with restaurants to improve reporting.

The case is United States vs. Fior d'Italia, 01-463.

No reading of rights needed for public transport search

WASHINGTON (AP) -- The Supreme Court ruled Monday that police who want to look for drugs or evidence of other crimes do not have to first inform public transportation passengers of their legal rights.

The ruling gives police guidance on how to approach and search passengers, a case with renewed interest as officers seek out possible terrorists on public transportation.

Justices rejected arguments that passengers, confined to small spaces, might feel coerced.

The court ruled 6-3 that officers in Tallahassee, Fla., were within their rights as they questioned and searched two men aboard a Greyhound bus in 1999.

Justice Anthony M. Kennedy, writing for the majority, said the passengers did not have to be told that they didn't have to cooperate.

Three officers boarded the bus, bound from Fort Lauderdale to Detroit. One officer introduced himself to Christopher Drayton and Clifton Brown, and told them he was looking for illegal drugs and weapons. He asked to pat down the men's baggy clothing. The men agreed, and officers felt hard objects on the men's legs that turned out to be packets of cocaine.

"It is beyond question that had this encounter occurred on the street, it would be constitutional. The fact that an encounter takes place on a bus does not on its own transform standard police questioning of citizens into an illegal seizure," Kennedy wrote for the court.

Drayton and Brown were convicted and sentenced on drug charges.

The 11th U.S. Circuit Court of Appeals ruled the cocaine should not have been admitted as evidence, because the officers failed to tell the men they were not required to cooperate. That court said the encounter violated the Constitution's ban on unreasonable searches and seizures.

Monday's ruling overturns that decision.

Court saves governments from some ADA lawsuits

WASHINGTON (AP) -- The Supreme Court barred Americans from seeking damage awards from cities and government boards that refuse to build wheelchair ramps and make other accommodations for the disabled. …

The rest of this article is only available to active members of Questia

Already a member? Log in now.

Notes for this article

Add a new note
If you are trying to select text to create highlights or citations, remember that you must now click or tap on the first word, and then click or tap on the last word.
One moment ...
Default project is now your active project.
Project items

Items saved from this article

This article has been saved
Highlights (0)
Some of your highlights are legacy items.

Highlights saved before July 30, 2012 will not be displayed on their respective source pages.

You can easily re-create the highlights by opening the book page or article, selecting the text, and clicking “Highlight.”

Citations (0)
Some of your citations are legacy items.

Any citation created before July 30, 2012 will labeled as a “Cited page.” New citations will be saved as cited passages, pages or articles.

We also added the ability to view new citations from your projects or the book or article where you created them.

Notes (0)
Bookmarks (0)

You have no saved items from this article

Project items include:
  • Saved book/article
  • Highlights
  • Quotes/citations
  • Notes
  • Bookmarks
Notes
Cite this article

Cited article

Style
Citations are available only to our active members.
Buy instant access to cite pages or passages in MLA, APA and Chicago citation styles.

(Einhorn, 1992, p. 25)

(Einhorn 25)

1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

Cited article

IRS Power Confirmed
Settings

Settings

Typeface
Text size Smaller Larger Reset View mode
Search within

Search within this article

Look up

Look up a word

  • Dictionary
  • Thesaurus
Please submit a word or phrase above.
Print this page

Print this page

Why can't I print more than one page at a time?

Help
Full screen

matching results for page

    Questia reader help

    How to highlight and cite specific passages

    1. Click or tap the first word you want to select.
    2. Click or tap the last word you want to select, and you’ll see everything in between get selected.
    3. You’ll then get a menu of options like creating a highlight or a citation from that passage of text.

    OK, got it!

    Cited passage

    Style
    Citations are available only to our active members.
    Buy instant access to cite pages or passages in MLA, APA and Chicago citation styles.

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn, 1992, p. 25).

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn 25)

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences."1

    1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

    Cited passage

    Thanks for trying Questia!

    Please continue trying out our research tools, but please note, full functionality is available only to our active members.

    Your work will be lost once you leave this Web page.

    Buy instant access to save your work.

    Already a member? Log in now.

    Oops!

    An unknown error has occurred. Please click the button below to reload the page. If the problem persists, please try again in a little while.