San Francisco Baseball Associates L.P. v. United States

ORDER RE MOTIONS FOR SUMMARY JUDGMENT

CONTI, District Judge.

I. INTRODUCTION

In the above-captioned case, Plaintiff San Francisco Baseball Associates L.P. (the “Giants”) brings an action against Defendant United States of America (the “Government”) for the refund of employment taxes paid by the Giants in the 1995 calendar year. The dispute arises out of payments made to seven former Giants baseball players from a $280 million settlement of three grievances filed by the Major League Baseball Players’ Association (the “Players’ Association”) against 26 Major League Baseball Clubs (the “Clubs”) for…