BNSF Railway Company v. United States

HIGGINBOTHAM, Circuit Judge:

BNSF Railway Company (“BNSF”) filed suit seeking refunds of certain taxes that it, and its predecessor companies, paid pursuant to the Railroad Retirement Tax Act (“RRTA”). BNSF claimed that it overpaid when it included (i) Non-Qualified Stock Options (“NQSO”), and (ii) certain moving expenses as taxable compensation. The parties stipulated to the facts and, on cross-motions for summary judgment, the district court granted summary judgment in favor of BNSF on all its refund claims. We REVERSE.

I

BNSF is a rail carrier 1 that operates an international railroad system…