Legal Opinion
Chicago Milwaukee Corporation v. United States
Court of Appeals for the Federal Circuit
Decided November 8, 1994No. 94-5051PublishedCited by 73 opinions
1Opinion of the Court
RADER, Circuit Judge.
Chicago Milwaukee Corporation (CMC) sought a refund of railroad retirement tax overpayments it made on behalf of itself and former employees. CMC did not certify that it had first repaid the employees, or obtained their consent to seek a refund. The United States Court of Federal Claims dismissed, holding that it had no jurisdiction absent this certification. Because CMC need not repay the employees, or obtain their consent, until the Court of Federal Claims evaluates CMC’s claim, this court reverses and remands.
BACKGROUND
CMC is the successor in interest to a railroad…
2Cases cited7 opinions
- United States v. MichelSupreme Court of the United States · 1931
- Taxation With Representation Fund v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 1981
- Richard James Booth v. The United StatesCourt of Appeals for the Federal Circuit · 1993
- International Business MacHines Corporation v. The United StatesUnited States Court of Claims · 1965
- William W. Boyd and Ruth G. Boyd v. United StatesCourt of Appeals for the Ninth Circuit · 1985
2 more not listed; retrieve them via the Exa API.
3Cited by73 opinions
- Washington v. Comm'rUnited States Tax Court · 2003
- Diamond v. United StatesCourt of Appeals for the Federal Circuit · 2015
- Xianli Zhang v. United StatesCourt of Appeals for the Federal Circuit · 2011
- Buser v. United StatesUnited States Court of Federal Claims · 2009
- Waltner v. United StatesUnited States Court of Federal Claims · 2010
68 more not listed; retrieve them via the Exa API.