ðə pətˈɪʃənɚz ðˈɛn ɐpˈiːld ðə bˈoːɹdz dᵻsˈɪʒən tə ðə juːnˈaɪɾᵻd stˈeɪts kˈoːɹt ʌv ɐpˈiːlz fɚðə fˈɜːst sˈɜːkɪt, wˌɪtʃ sˈɜːɾᵻfˌaɪd ðə fˈɑːloʊɪŋ kwˈɛstʃən təbi dᵻsˈaɪdᵻd baɪ ðə jˈuː.ˈɛs. suːpɹˈiːm kˈoːɹt: "dˈɪd ðə pˈeɪmənt baɪ ðɪ ɛmplˈɔɪɚɹ ʌvðɪ ˈɪŋkʌm tˈæksᵻz ɐsˈɛsəbəl ɐɡˈɛnst ðɪ ɛmplˈɔɪiː kˈɑːnstɪtˌuːt ɐdˈɪʃənəl tˈæksəbəl ˈɪŋkʌm tə sˈʌtʃ ɛmplˈɔɪiː?"
The petitioners then appealed the Board's decision to the United States Court of Appeals for the First Circuit, which certified the following question to be decided by the U.S. Supreme Court: "Did the payment by the employer of the income taxes assessable against the employee constitute additional taxable income to such employee?"