Legal Opinion
Anderson v. United States
United States Court of Claims
Decided March 24, 1989No. 1-87TPublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OPINION
LYDON, Senior Judge:
The question for consideration in this federal tax refund suit is whether certain allowances granted civilian employees by the Department of Defense (DOD) are subject to social security and medicare (Federal Insurance Contributions Act (FICA)) taxes. Both parties have moved for summary judgment on the ground that there are no material facts in dispute. The submissions of the parties support this conclusion. Accordingly, summary judgment is an appropriate proceeding to utilize in considering the question at issue. Celotex Corp. v. Catrett, 477 U.S. 317,…
2Cases cited15 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Morton v. MancariSupreme Court of the United States · 1974
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Radzanower v. Touche Ross & Co.Supreme Court of the United States · 1976
10 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Anderson v. United StatesCourt of Appeals for the Federal Circuit · 1991
- Freedom from Religion Foundation, Inc. v. LewDistrict Court, W.D. Wisconsin · 2013
- Anderson v. United StatesCourt of Appeals for the Federal Circuit · 1991
- Webb v. United StatesUnited States Court of Claims · 1990
- Prejudgment Interest Under the Back Pay Act for Refunds of Federal Insurance Contributions Act Overpayments, Department of Justice Office of Legal Counsel1994