Legal Opinion
Michael A. Mayberry Patricia J. Mayberry v. United States
Court of Appeals for the Eighth Circuit
Decided August 10, 1998No. 97-4165PublishedCited by 38 opinions
1Opinion of the Court
MURPHY, Circuit Judge.
This case involves the proper characterization for federal tax purposes of a settlement award received by Michael A. Mayberry in a class action brought under § 502(a)(3) of the Employee Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. § 1132(a)(3). Mayberry and his wife, Patricia J. Mayberry, sued the government to obtain a refund of income and employment taxes paid on the award. They claim that the settlement was structured in such a way that the award received by each class member was neither income nor wages. The government appeals from the summary judgment…
2Cases cited20 opinions
- Bousley v. United StatesSupreme Court of the United States · 1998
- Ingersoll-Rand Co. v. McClendonSupreme Court of the United States · 1990
- Mertens v. Hewitt AssociatesSupreme Court of the United States · 1993
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- Rivers v. Roadway Express, Inc.Supreme Court of the United States · 1994
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3Cited by38 opinions
- Silva v. Metropolitan Life InsuranceCourt of Appeals for the Eighth Circuit · 2014
- North Dakota State University, an Agency of the State of North Dakota, Appellee v. United States of America, Appellant/ Cross-AppelleeCourt of Appeals for the Eighth Circuit · 2001
- Gerbec v. United StatesCourt of Appeals for the Sixth Circuit · 1999
- Abrahamsen v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Jack A. Rivera v. Baker West, Inc., an Arizona Corporation Baker Concrete Construction, Inc., an Arizona Corporation, Dba Baker Concrete, Inc.Court of Appeals for the Ninth Circuit · 2005
33 more not listed; retrieve them via the Exa API.