Legal Opinion

The Phillies v. United States

District Court, E.D. Pennsylvania

Decided May 24, 2001No. CIV. A. 99-4054PublishedCited by 2 opinions

1Opinion of the Court

Memorandum and Order

YOHN, District Judge.

Plaintiff, the Phillies, seeks a full or partial refund from the United States (the “Government”) for employment taxes paid by the Phillies on settlement payments distributed to some Phillies players in 1994.

In the 1980s, the Major League Baseball Players’ Association (the “MLBPA”) filed grievances against the then twenty six Major League Baseball Clubs (the “Clubs”), alleging that the Clubs had violated the collective bargaining agreement (the “CBA”) between the MLBPA and the Clubs by colluding to inhibit free agency. The Phillies were one of the…

2Cases cited9 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Burt N. Sempier v. Johnson & HigginsCourt of Appeals for the Third Circuit · 1995
  3. Social Security Board v. NierotkoSupreme Court of the United States · 1946
  4. United States v. Cleveland Indians Baseball Co.Supreme Court of the United States · 2001
  5. United States v. Safety Car Heating & Lighting Co.Supreme Court of the United States · 1936

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3Cited by2 opinions

  1. NetJets Large Aircraft, Inc. v. United StatesDistrict Court, S.D. Ohio · 2015
  2. Democratic Leadership Council, Inc. v. United StatesDistrict Court, District of Columbia · 2008

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