Legal Opinion
Abrahamsen v. United States
Court of Appeals for the Federal Circuit
Decided September 28, 2000No. 99-5136PublishedCited by 34 opinions
1Opinion of the Court
RADER, Circuit Judge.
Reidar Abrahamsen and 2,630 other former International Business Machines Corporation (IBM) employees received lump-sum payments at the end of their employment. IBM withheld federal income tax and Federal Insurance Contribution Act (FICA) tax from these exit-incentive buyout payments. The former IBM employees sought refunds of those withheld amounts. On the Government’s motion for summary judgment, the United States Court of Federal Claims concluded that the payments did not qualify for exclusion from gross income under 26 U.S.C. § 104(a)(2) (2000) and that they…
2Cases cited14 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- United States v. JanisSupreme Court of the United States · 1976
- United States v. BurkeSupreme Court of the United States · 1992
- Commissioner v. SchleierSupreme Court of the United States · 1995
- Social Security Board v. NierotkoSupreme Court of the United States · 1946
9 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Stobie Creek Investments, LLC v. United StatesUnited States Court of Federal Claims · 2008
- North Dakota State University, an Agency of the State of North Dakota, Appellee v. United States of America, Appellant/ Cross-AppelleeCourt of Appeals for the Eighth Circuit · 2001
- Xianli Zhang v. United StatesCourt of Appeals for the Federal Circuit · 2011
- Appoloni v. United StatesCourt of Appeals for the Sixth Circuit · 2006
- Heger v. United StatesUnited States Court of Federal Claims · 2012
29 more not listed; retrieve them via the Exa API.