Arthur S. Lujan, Labor Commissioner of California, et al. v. G & G Fire Sprinklers, Inc.
Decided April 17, 2001. William Hubbs Rehnquist delivered the opinion of the Court.
Docket 00-152 · 532 U.S. 189 (2001) · Cited 145 times
Holding
Back wages are subject to FICA and FUTA taxes by reference to the year the wages are in fact paid.
The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.
How the Justices voted
Decided 9–0.
Majority · 9
“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.
Precedents cited
Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.
- American Manufacturers Mutual Insurance v. Sullivan · 526 U.S. 40 (1999)
- Federal Deposit Insurance v. Mallen · 486 U.S. 230 (1988)
- Logan v. Zimmerman Brush Co. · 455 U.S. 422 (1982)
- United States v. James Daniel Good Real Property · 510 U.S. 43 (1993)
- Barry v. Barchi · 443 U.S. 55 (1979)
- Cafeteria & Restaurant Workers Union, Local 473 v. McElroy · 367 U.S. 886 (1961)
- Immigration & Naturalization Service v. Chadha · 462 U.S. 919 (1983)
- Sniadach v. Family Finance Corp. of Bay View · 395 U.S. 337 (1969)
Cited by
Later Supreme Court opinions in our collection that cite this case.
- Palazzolo v. Rhode Island · 533 U.S. 606 (2001)
- Haaland v. Brackeen · 599 U.S. 255 (2023)
Official text
Read the official opinion (U.S. Reports, govinfo.gov)
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William Hubbs Rehnquist’s profile · All Supreme Court opinions · The Supreme Court
Source: Supreme Court of the United States, slip opinions (2001). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).