Legal Opinion
City of Galveston v. United States
United States Court of Federal Claims
Decided July 17, 1995No. 522-89TPublishedCited by 4 opinions
1Opinion of the Court
OPINION
HARKINS, Senior Judge.
The City of Galveston, Texas, in a complaint, filed September 22, 1989, seeks a refund of employment taxes paid for calendar years 1985-87 under the Railroad Retirement Tax Act (RRTA)1 and the Railroad Unemployment Repayment Tax (RURT).2 During the period the employment taxes were paid, the Board of Trustees of the Galveston Wharves (Galveston Wharves) was *687the unit of the City responsible for managing its Port of Galveston properties.
Proceedings on this tax refund claim have been protracted, and every stage has been vigorously contested. The complaint was amended…
2Cases cited22 opinions
- Udall v. TallmanSupreme Court of the United States · 1965
- Eastport Steamship Corporation v. The United StatesUnited States Court of Claims · 1967
- Rowan Cos. v. United StatesSupreme Court of the United States · 1981
- Railroad Retirement Board v. Duquesne Warehouse Co.Supreme Court of the United States · 1946
- Atlantic Land & Improvement Company v. United StatesCourt of Appeals for the Eleventh Circuit · 1986
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3Cited by4 opinions
- Wal-Mart Stores East, Inc. v. HintonCourt of Appeals of North Carolina · 2009
- Hostar Marine Transport Systems, Inc. v. United StatesCourt of Appeals for the First Circuit · 2010
- Norfolk Southern Corp. v. CommissionerCourt of Appeals for the Fourth Circuit · 1998
- Norfolk Southern Corporation v. Commissioner Of Internal RevenueCourt of Appeals for the Fourth Circuit · 1998