Legal Opinion
American Airlines, Inc. v. United States
United States Court of Federal Claims
Decided April 17, 1998No. 95-668TPublishedCited by 6 opinions
1Opinion of the Court
Order and Opinion1
WEINSTEIN, Judge.
Plaintiff, American Airlines, Inc. (“American”), seeks a refund of $15,140,328 in federal income withholding taxes, employer and employee Federal Insurance Contributions Act taxes (“FICA”), and related interest and penalties that were assessed on certain benefits provided to its employees during the calendar years 1985 through 1988, plus interest and costs. Plaintiff contends that these benefits were exempt from federal employment taxes. The parties have cross-moved for summary judgment. Plaintiffs motion is denied. Defendant’s cross-motion is granted.
Facts
“M…
2Cases cited18 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Mingus Constructors, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1987
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- United States v. CorrellSupreme Court of the United States · 1967
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3Cited by6 opinions
- American Airlines, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2000
- In Re Network Associates, Inc., Securities LitigationDistrict Court, N.D. California · 1999
- UAL Corp. v. Comm'rUnited States Tax Court · 2001
- UAL Corp. v. Comm'rUnited States Tax Court · 2001
- UAL Corporation and Subsidiaries v. CommissionerUnited States Tax Court · 2001
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