Legal Opinion
Atchison, Topeka & Santa Fe Railway Co. v. United States
United States Court of Federal Claims
Decided August 6, 2004No. 96-817TPublishedCited by 3 opinions
1Opinion of the Court
OPINION
BRUGGINK, Judge.
Before the court are the parties’ cross-motions for summary judgment on Count III of plaintiffs complaint for refund of Railroad Retirement Tax Act (“RRTA”) taxes paid by plaintiff with respect to employer and employee contributions to a 401(k) plan (“the Plan”) for the benefit of Atchison, Topeka & Santa Fe Railway Co. (“ATSF”) employees for 1983 through 1987. Oral argument was held on June 23, 2004. For reasons set out below, we conclude that plaintiff is not entitled to a refund.1
BACKGROUND
ATSF owns and operates an interstate carrier railroad system, and is a…
2Cases cited24 opinions
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- Pension Benefit Guaranty Corporation v. RA Gray & Co.Supreme Court of the United States · 1984
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Welch v. HenrySupreme Court of the United States · 1938
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3Cited by3 opinions
- J. Thomas Zaber, On Behalf Of Himself And All Others Similarly Situated Vs. City Of Dubuque, IowaSupreme Court of Iowa · 2010
- J. Thomas Zaber, On Behalf Of Himself And All Others Similarly Situated Vs. City Of Dubuque, IowaSupreme Court of Iowa · 2010
- Juggler Dave and Friends, LLC. v. United StatesUnited States Court of Federal Claims · 2026