Legal Opinion
Associated Electric Cooperative, Inc. v. United States
United States Court of Federal Claims
Decided February 5, 1999No. 96-636TPublishedCited by 4 opinions
1Opinion of the Court
OPINION
MILLER, Judge.
This matter is before the court after trial. The sole issue under consideration is whether termination payments made by the corporate taxpayer to certain of its employees are subject to liability for taxes under the Federal Insurance Contributions Act, 26 U.S.C.A. (“I.R.C.”) §§ 3101-3128 (West 1989 & Supp. 1998) (“FICA”).
FACTS
Trial was supplemented by the parties’ stipulation of facts. Associated Electric Cooperative, Inc. (“plaintiff’), is a rural electric generation and transmission cooperative, with its principal place of business in Springfield, Missouri. Plaintiff…
2Cases cited14 opinions
- Social Security Board v. NierotkoSupreme Court of the United States · 1946
- Rowan Cos. v. United StatesSupreme Court of the United States · 1981
- United States v. Magnolia Petroleum Co.Supreme Court of the United States · 1928
- Central Illinois Public Service Co. v. United StatesSupreme Court of the United States · 1978
- George J. Hemelt Theresa G. Hemelt v. United States of America, William W. Schell Laverne C. Schell v. United StatesCourt of Appeals for the Fourth Circuit · 1997
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3Cited by4 opinions
- Associated Electric Cooperative, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Abrahamsen v. United StatesUnited States Court of Federal Claims · 1999
- Cohen v. United StatesDistrict Court, C.D. California · 1999
- North Dakota State University v. United StatesDistrict Court, D. North Dakota · 1999