Legal Opinion
Chicago Milwaukee Corp. v. United States
United States Court of Federal Claims
Decided April 23, 1996No. 92-462TPublishedCited by 7 opinions
1Opinion of the Court
OPINION
REGINALD W. GIBSON, Senior Judge:
INTRODUCTION
This tax refund suit, following a trial on the merits, presents the issue of — whether plaintiff, Chicago Milwaukee Corporation, was hable for certain employment taxes previously paid pursuant to the Railroad Retirement Tax Act (RRTA), 26 U.S.C. §§ 3201-33 (1994). These taxes were paid shortly after plaintiff (and its predecessor in reorganization) made lump-sum payments to former railroad employees who had previously entered into an agreement with the trustee to *449continue working for reduced wages during the reorganization period. The RRTA…
2Cases cited20 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Stubbs, Overbeck & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Taxation With Representation Fund v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 1981
- Otte v. United StatesSupreme Court of the United States · 1974
- International Business MacHines Corporation v. The United StatesUnited States Court of Claims · 1965
15 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Hance v. Norfolk Southern Railway Co.Court of Appeals for the Sixth Circuit · 2009
- Russell Phillips v. Chicago Central & Pacific Railroad Company, a Delaware CorporationSupreme Court of Iowa · 2014
- Chicago Milwaukee Corporation v. United StatesCourt of Appeals for the Federal Circuit · 1998
- Amended November 13, 2014 Russell Phillips v. Chicago Central & Pacific Railroad Company, a Delaware CorporationSupreme Court of Iowa · 2014
- Chicago Milwaukee Corp. v. United StatesCourt of Appeals for the Federal Circuit · 1998
2 more not listed; retrieve them via the Exa API.