Legal Opinion
City of Galveston ex rel. Board of Trustees of the Galveston Wharves v. United States
United States Court of Claims
Decided February 26, 1991No. 522-89TPublishedCited by 3 opinions
1Opinion of the Court
OPINION
HARKINS, Senior Judge.
The City of Galveston, Texas, 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 *602Wharves) was the unit of the City responsible for managing its Port of Galveston properties. Galveston Wharves was a rail carrier covered by the Railroad Retirement Act (RRA)3 and the Railroad Unemployment Insurance Act (RUIA)4. The RRTA and RURT are administered by…
2Cases cited34 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
- Scheuer v. RhodesSupreme Court of the United States · 1974
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- Karen S. Reynolds v. Army and Air Force Exchange ServiceCourt of Appeals for the Federal Circuit · 1988
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3Cited by3 opinions
- City of Galveston v. United StatesUnited States Court of Federal Claims · 1995
- Nucorp, Inc. v. United StatesUnited States Court of Claims · 1991
- City of Galveston, Texas, by and Through Board of Trustees of Galveston Wharves v. United StatesCourt of Appeals for the Federal Circuit · 1991