Legal Opinion
Marquette University v. United States
District Court, E.D. Wisconsin
Decided September 18, 1986No. Civ. A. 84-C-69PublishedCited by 8 opinions
1Opinion of the Court
DECISION AND ORDER
REYNOLDS, Chief Judge.
Plaintiff Marquette University brought this action seeking a refund of federal withholding taxes it paid for the years 1973 through 1978. The defendant United States of America has moved for partial summary judgment. Because “there is no genuine issue as to any material fact” and the United States “is entitled to judgment as a matter of law,” Fed.R.Civ.P. 56, the motion is granted.
During the period in question Marquette provided certain of its employees with the option of electing from a variety of fringe benefits. The three at issue here included…
2Cases cited4 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Central Illinois Public Service Co. v. United StatesSupreme Court of the United States · 1978
- Robert and Barbara Jones v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
3Cited by8 opinions
- Associated Electric Cooperative, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2000
- The Lane Processing Trust John E. Peterson, Jr., Walter W. Minger, Edward H. Covell, Trustees v. United StatesCourt of Appeals for the Eighth Circuit · 1994
- Spiegelman v. CommissionerUnited States Tax Court · 1994
- Crowell v. CommissionerUnited States Tax Court · 1989
- Auborn v. CommissionerUnited States Tax Court · 1989
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