Legal Opinion
Ford Motor Co. v. United States
United States Court of Federal Claims
Decided October 2, 2008No. 07-658TPublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER DENYING DEFENDANT’S MOTION FOR PROTECTIVE ORDER AND GRANTING PLAINTIFF’S CROSS-MOTION TO COMPEL PRODUCTION OF DOCUMENTS OR PROPER ASSERTION OF PRIVILEGE
WILLIAMS, Judge.
In this action, Ford Motor Company (Ford) seeks a refund of $44,292,652 in taxes paid pursuant to the Federal Insurance Contributions Act, 26 U.S.C. § 3101 et seq. (FICA), which imposes an excise tax on wages.
The taxes at issue were imposed on payments Ford made to its employees to induce them to ratify collective bargaining agreements (CBAs). Ford contends that because the ratification inducement…
2Cases cited11 opinions
- United States v. ReynoldsSupreme Court of the United States · 1953
- Kim Patterson v. Avery Dennison CorporationCourt of Appeals for the Seventh Circuit · 2002
- Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2001
- W. Simon Katz v. Batavia Marine & Sporting Supplies, Inc., and Def-Tec Corporation, Movant-AppelleeCourt of Appeals for the Federal Circuit · 1993
- Marriott International Resorts, L.P., and Marriott International Jbs Corporation v. United StatesCourt of Appeals for the Federal Circuit · 2006
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3Cited by3 opinions
- Lakeland Partners, L.L.C. v. United StatesUnited States Court of Federal Claims · 2009
- Ford Motor Co. v. United StatesUnited States Court of Federal Claims · 2010
- United Affiliates Corporation v. United StatesUnited States Court of Federal Claims · 2020