Legal Opinion
Abbott v. United States
District Court, N.D. New York
Decided December 3, 1999No. 3:96-cv-00510PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM-DECISION and ORDER
HURD, District Judge.
I. INTRODUCTION
Plaintiffs brought the instant action seeking a refund of all or a portion of the federal income and social security employment taxes paid by them when they received lump sum payments from their employer, International Business Machines Corporation (“IBM”), at the time of their separation from IBM’s employ. A previous motion to dismiss brought by the defendant United States was denied without prejudice to renew after the completion of discovery.
There are 737 named plaintiffs in this action, and that number was expected to…
2Cases cited11 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- United States v. BurkeSupreme Court of the United States · 1992
- Commissioner v. SchleierSupreme Court of the United States · 1995
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- CSX Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2008
- Tuff-N-Rumble Management, Inc. v. Sugarhill Music Publishing Inc.District Court, S.D. New York · 2000
- Klender v. United StatesDistrict Court, E.D. Michigan · 2003
- Amalgamated Transit Union v. Decamp Bus Lines, Inc.New Jersey Superior Court Appellate Division · 2005
- Abbott v. United StatesCourt of Appeals for the Second Circuit · 2000
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