Legal Opinion
Sta of Baltimore — ILA Container Royalty Fund v. United States
District Court, D. Maryland
Decided November 19, 1985No. Civ. H-84-1855PublishedCited by 14 opinions
1Opinion of the Court
ALEXANDER HARVEY, II, District Judge.
In this civil action, plaintiff is seeking a refund of certain taxes which it alleges have been erroneously or illegally assessed and collected by the Internal Revenue Service (hereinafter the “IRS”). The plaintiff, STA of Baltimore — ILA Container Royalty Fund (hereinafter the “Fund”) is here asserting that it is entitled to refunds of certain taxes it paid pursuant to the Federal Insurance Contributions Act, 26 U.S.C. §§ 3101 et seq. (hereinafter “FICA”) and the Federal Unemployment Tax Act, §§ 3306 et seq. (hereinafter “FUTA”). Plaintiff contends that…
2Cases cited9 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Rowan Cos. v. United StatesSupreme Court of the United States · 1981
- Otte v. United StatesSupreme Court of the United States · 1974
- Central Illinois Public Service Co. v. United StatesSupreme Court of the United States · 1978
- In the Matter of Educational Fund of the Electrical Industry v. United StatesCourt of Appeals for the Second Circuit · 1970
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- White v. White Rose FoodCourt of Appeals for the Second Circuit · 2001
- White v. White Rose FoodCourt of Appeals for the Second Circuit · 2001
- James J. Flanagan Stevedores, Inc. v. GallagherCourt of Appeals for the Fifth 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
- Sta of Baltimore-Ila Container Royalty Fund v. United StatesCourt of Appeals for the Fourth Circuit · 1986
9 more not listed; retrieve them via the Exa API.