Legal Opinion
Missouri Pacific Truck Lines, Inc. v. United States
United States Court of Claims
Decided July 13, 1983No. Nos. 98-79T, 604-80TPublishedCited by 8 opinions
1Opinion of the Court
OPINION
NETTESHEIM, Judge.
These consolidated cases concern the application of the Railroad Retirement Tax Act, 26 U.S.C. §§ 3201-3233 (1976) (the “RRTA”), to plaintiff Missouri Pacific Truck Lines, Inc. (“MoTruck” or “plaintiff”), and Texas and Pacific Motor Transport Co. (“TexTruck”) for the years commencing with the second quarter of 1973 and continuing through 1976. MoTruck and TexTruck merged in 1977, with Mo-Truck the surviving entity. During the years in suit, both MoTruck and TexTruck were wholly owned, respectively, by Missouri Pacific Railroad Co. (“MoRail”) and Texas and Pacific…
2Cases cited32 opinions
- Southeastern Community College v. DavisSupreme Court of the United States · 1979
- Kokoszka v. BelfordSupreme Court of the United States · 1974
- International Brotherhood of Teamsters v. DanielSupreme Court of the United States · 1979
- Puerto Rico v. Shell Co. (PR), Ltd.Supreme Court of the United States · 1937
- United States v. DickersonSupreme Court of the United States · 1940
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3Cited by8 opinions
- Missouri Pacific Truck Lines, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1984
- Columbus Fruit & Vegetable Cooperative Ass'n v. United StatesUnited States Court of Claims · 1985
- Charles E. v. United StatesUnited States Court of Claims · 1986
- Kansas City Southern Transport Co. v. United StatesUnited States Court of Claims · 1986
- Missouri Pacific Truck Lines, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1984
3 more not listed; retrieve them via the Exa API.