Legal Opinion
Abrahamsen v. United States
United States Court of Federal Claims
Decided July 9, 1999No. 96-787TPublishedCited by 7 opinions
1Opinion of the Court
OPINION
FIRESTONE, Judge.
The question the court addresses on cross-motions for summary judgment is whether downsizing payments received by four former IBM employees upon signing a general release are subject to federal income and employment taxes as income and wages or are tax exempt as payments for tort-type injuries.
PROCEDURAL BACKGROUND
The instant case was brought by 2,631 former IBM employees, each of whom participated in one of four IBM downsizing programs from 1991 to 1995. They are now each claiming a refund of the federal income and Federal Insurance Contribution Act (“FICA”)1 taxes…
2Cases cited30 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
- Mingus Constructors, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1987
- United States v. BurkeSupreme Court of the United States · 1992
- LOCKHEED CORP. Et Al. v. SPINKSupreme Court of the United States · 1996
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3Cited by7 opinions
- Gerstenbluth v. Credit Suisse Securities (USA) LLCCourt of Appeals for the Second Circuit · 2013
- Abrahamsen v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Abbott v. United StatesDistrict Court, N.D. New York · 1999
- North Dakota State University v. United StatesDistrict Court, D. North Dakota · 1999
- San Francisco Baseball Associates L.P. v. United StatesDistrict Court, N.D. California · 2000
2 more not listed; retrieve them via the Exa API.