Legal Opinion
BNSF Railway Company v. United States
Court of Appeals for the Fifth Circuit
Decided January 15, 2015No. 13-10014PublishedCited by 25 opinions
1Opinion of the Court
ON PETITION FOR REHEARING
PATRICK E. HIGGINBOTHAM, Circuit Judge:
Treating the petition for rehearing en banc as a petition for panel rehearing, the petition for rehearing is GRANTED. We WITHDRAW our earlier opinion, BNSF Railway Company v. United States, 1 in its entirety, and SUBSTITUTE the following:
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…
2Cases cited39 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Exxon Mobil Corp. v. Allapattah Services, Inc.Supreme Court of the United States · 2005
- Food & Drug Administration v. Brown & Williamson Tobacco Corp.Supreme Court of the United States · 2000
- Morton v. MancariSupreme Court of the United States · 1974
- United States v. StevensSupreme Court of the United States · 2010
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3Cited by25 opinions
- Wisconsin Central Ltd. v. United StatesSupreme Court of the United States · 2018
- Southwestern Elec. Power Co. v. U.S. E.P.A.Court of Appeals for the Fifth Circuit · 2019
- Seth B. Ex Rel. Donald B. v. Orleans Parish School BoardCourt of Appeals for the Fifth Circuit · 2016
- Jose Rodriguez-Avalos v. Eric Holder, Jr.Court of Appeals for the Fifth Circuit · 2015
- R. Acosta, Secretary, LABR v. Hensel Phelps ConstrCourt of Appeals for the Fifth Circuit · 2018
20 more not listed; retrieve them via the Exa API.