Legal Opinion
Bailey T. Debardeleben and Richard Egan, Surviving Trustees of Debardeleben Employee's Retirement Plan v. Marcellus M. Cummings
Court of Appeals for the Fifth Circuit
Decided January 3, 1972No. 71-1812PublishedCited by 44 opinions
1Opinion of the Court
JOHN R. BROWN, Chief Judge:
The battleground for this appeal is the rocky terrain of Subehapter D of the Internal Revenue Code, 26 U.S.C.A. § 401 et seq., and predictably the weapons consist of alternative mathematical formulas for the calculation of benefits payable pursuant to a so-called “qualified” employee retirement pension plan. After losing the first-round skirmish when the District Court granted the defendant-Pensioner’s motion for summary judgment, the trustees of the plan now attempt to bring up heavy artillery for reversal by contending that material issues of fact are as yet…
2Cases cited9 opinions
- Bruce Construction Corporation v. United States of America for Use of Westinghouse Electric Supply CompanyCourt of Appeals for the Fifth Circuit · 1957
- Braniff v. Jackson Ave.-Gretna Ferry, Inc.Court of Appeals for the Fifth Circuit · 1960
- Surkin v. CharterisCourt of Appeals for the Fifth Circuit · 1952
- Clifford H. Robbins v. Milner Enterprises, Inc.Court of Appeals for the Fifth Circuit · 1960
- Cole v. Chevron Chemical Co.Court of Appeals for the Fifth Circuit · 1970
4 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- Robert C. Hahn v. Francis W. SargentCourt of Appeals for the First Circuit · 1975
- Linnell Richmond v. Darren SettlesCourt of Appeals for the Sixth Circuit · 2011
- Impossible Electronics Techniques, Inc. v. Wackenhut Protective Systems, Inc.Court of Appeals for the Fifth Circuit · 1982
- Hargrave v. Fibreboard Corp.Court of Appeals for the Fifth Circuit · 1983
- Wendelyn Harvey v. Great Seneca Financial CorporationCourt of Appeals for the Sixth Circuit · 2006
39 more not listed; retrieve them via the Exa API.