Legal Opinion
Associated Electric Cooperative, Inc. v. United States
Court of Appeals for the Federal Circuit
Decided September 28, 2000No. 99-5058PublishedCited by 23 opinions
1Opinion of the Court
ARCHER, Senior Circuit Judge.
DECISION
Associated Electric Cooperative, Inc. (Associated) appeals the judgment of the United States Court of Federal Claims in favor of the United States (the government) dismissing Associated’s claim for a refund of Federal Insurance Contributions Act (FICA) taxes. 1 We affirm.
BACKGROUND
Associated is a rural electric cooperative that generates electricity through the operation of five coal-fired steam electric generation plants, two of which are located in New Madrid, Missouri, and three of which are located near Thomas Hill, Missouri. The Prairie Hill mine…
2Cases cited16 opinions
- Immigration & Naturalization Service v. Cardoza-FonsecaSupreme Court of the United States · 1987
- Crandon v. United StatesSupreme Court of the United States · 1990
- Toibb v. RadloffSupreme Court of the United States · 1991
- Helvering v. DavisSupreme Court of the United States · 1937
- Social Security Board v. NierotkoSupreme Court of the United States · 1946
11 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- 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
- Appoloni v. United StatesCourt of Appeals for the Sixth Circuit · 2006
- Douglas F. Pierce, Claimant-Appellant v. Anthony J. Principi, Secretary of Veterans AffairsCourt of Appeals for the Federal Circuit · 2001
- Lion Raisins, Inc. v. United StatesUnited States Court of Federal Claims · 2002
- University of Pittsburgh v. United StatesCourt of Appeals for the Third Circuit · 2007
18 more not listed; retrieve them via the Exa API.