Legal Opinion
Wisconsin Central Ltd. v. United States
District Court, N.D. Illinois
Decided July 8, 2016No. 14 C 10243, 14 C 10244, 14 C 10246PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
Gary Feinerman, United States District Judge
In these consolidated and materially identical suits, Plaintiffs Wisconsin Central Ltd., Grand Trunk Western Railroad Company, and Illinois Central Railroad Company seek refunds for allegedly overpaid federal employment taxes under the Railroad Retirement Tax Act (“RRTA”), 26 U.S.C. §§ 3201-3241. Doc. 1. (Unless indicated otherwise, all docket numbers refer to Wisconsin Central Ltd. v. United States of America, No. 14 C 10243). The parties filed cross-motions for summary judgment on a set of stipulated facts. Docs. 23,…
2Cases cited55 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Connecticut National Bank v. GermainSupreme Court of the United States · 1992
- United States v. WilliamsSupreme Court of the United States · 2008
- Crawford Fitting Co. v. J. T. Gibbons, Inc.Supreme Court of the United States · 1987
- Thomas Jefferson University v. ShalalaSupreme Court of the United States · 1994
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3Cited by3 opinions
- Grand Trunk Western Railroad Company v. United StatesDistrict Court, N.D. Illinois · 2019
- Illinois Central Railroad Company v. United StatesDistrict Court, N.D. Illinois · 2019
- Wisconsin Central Ltd. v. United StatesDistrict Court, N.D. Illinois · 2019