Legal Opinion
Bethlehem Steel Corporation and Affiliated Subsidiary Companies v. United States
Court of Appeals for the Third Circuit
Decided November 1, 2001No. 00-2901PublishedCited by 18 opinions
1Opinion of the Court
OPINION OF THE COURT
SLOVITER, Circuit Judge.
I
At issue in this case is the interpretation of a Closing Agreement between the Internal Revenue Service (“IRS”) and appellant Bethlehem Steel Corporation (“Bethlehem” or “taxpayer”) that preceded the payout by the IRS to Bethlehem of a refund of an anticipated overpayment of taxes, subject to later audit. Resolution of the issue depends on whether an anti-retroactivity clause in the agreement prevents the IRS from applying retroactive legislation, enacted after the parties’ execution of the Closing Agreement, in determining Bethlehem’s tax…
2Cases cited6 opinions
- 20 Employee Benefits Cas. 1537, Pens. Plan Guide P 23922o in Re New Valley Corporation, Debtor, Senior Executive Benefit Plan Participants Richard L. Callaghan Alexander J. Chisholm W. Lee Elkins Robert M. Flanagan Robert F. Garbarini Arthur A. Garman Walter Girardin Delmar Harmon J. William Harrington John P. Hunt John A. Hollansworth Gerald P. Kent D.D. Lloyd Russell W. Mc Fall John W.R. Pope, Jr. Herbet Salter, Estate of Steve Smiszko Phillip Schneider Bernard Weitzer v. New Valley Corporation, Senior Executive Benefit Plan Participants and Walter E. Girardin, Alexander J. Chisholm, S.E. Smiszko, John A. Hunt, Arthur Garman, Gerald P. Kent, Delmar Harmon, Robert R. Garbarini, Walter L. Elkins, Walter E. Girardin, Philip Schneider, J. William Harrington, John A. Hollansworth, Bernard Weitzer, John W.R. Pope, Jr., Robert M. Flanagan, Douglas D. Lloyd, H.E. Salter/barbara Orr Salter, Richard L. Callaghan, and Russell W. McFallCourt of Appeals for the Third Circuit · 1996
- Bert Williams v. Cynthia Metzler, Acting Secretary, U.S. Department of Labor and Public Service Electric and Gas CompanyCourt of Appeals for the Third Circuit · 1997
- Thomas C. Rink and Alison W. Rink v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1995
- Emor, Inc. v. Cyprus Mines Corp.Court of Appeals for the Third Circuit · 1972
- Sunbury Textile Mills, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1978
1 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Emery Ellinger, III v. United StatesCourt of Appeals for the Eleventh Circuit · 2006
- Wulf v. Bank of America, N.A.District Court, E.D. Pennsylvania · 2011
- Clark Distribution Systems, Inc. v. ALG Direct, Inc.District Court, M.D. Pennsylvania · 2014
- Clean Harbors, Inc. v. Arkema, Inc. (In Re Safety-Kleen Corp.)United States Bankruptcy Court, D. Delaware · 2008
- Prudential Insurance Co. of America v. PruskyDistrict Court, E.D. Pennsylvania · 2005
13 more not listed; retrieve them via the Exa API.