Legal Opinion
Delphi Corp. v. United States
District Court, S.D. New York
Decided April 19, 2011No. 08 Civ. 4487(PKC)PublishedCited by 7 opinions
1Opinion of the Court
*83 MEMORANDUM AND ORDER
P. KEVIN CASTEL, District Judge:
In this tax refund action, plaintiffs Delphi Corporation, Delphi Automotive Systems LLC, and Delphi Automotive Systems Services LLC (collectively, “Delphi”) have moved to compel the United States to produce approximately 500 documents that the government has declined to produce invoking the deliberative process privilege. For the reasons below, Delphi’s motion to compel is denied.
BACKGROUND
Delphi filed this action seeking a refund of taxes paid under the Federal Insurance Contribution Act (“FICA”) on bonus payments that Delphi made to union…
2Cases cited18 opinions
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- United States v. Mead Corp.Supreme Court of the United States · 2001
- National Labor Relations Board v. Sears, Roebuck & Co.Supreme Court of the United States · 1975
- Department of the Interior v. Klamath Water Users Protective Ass'nSupreme Court of the United States · 2001
- United States v. ReynoldsSupreme Court of the United States · 1953
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3Cited by7 opinions
- Burbar v. Incorporated Village of Garden CityDistrict Court, E.D. New York · 2014
- Noel v. City of New YorkDistrict Court, S.D. Illinois · 2019
- Breanna Renteria and Laura Smith v. New Mexico Office of the Superintendent of Insurance and Alice T. Kane, Superintendent of Insurance, in her official capacityDistrict Court, D. New Mexico · 2026
- Cook County, Illinois v. WolfDistrict Court, N.D. Illinois · 2020
- O'Rear v. DiazDistrict Court, S.D. New York · 2025
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