Legal Opinion
CSX Corp. v. United States
United States Court of Federal Claims
Decided April 1, 2002No. 95-858TPublishedCited by 13 opinions
1Opinion of the Court
OPINION
WIESE, Judge.
This is a suit for the refund of federal employment taxes collected under the Railroad Retirement Tax Act (“RRTA”), 26 U.S.C. §§ 3201-3202 and 3231-3233 (railroad retirement taxes) and the Federal Insurance Contributions Act (“FICA”), 26 U.S.C. §§ 3121-3128 (social security taxes).1 These taxes were imposed on amounts paid to employees pursuant to reduction-in-force programs initiated by CSX Corporation and its constituent railroads (plaintiffs in this action) beginning in 1984 and extending through 1990.2 This action is now before the court on plaintiffs’ motion for…
2Cases cited8 opinions
- Crane v. CommissionerSupreme Court of the United States · 1947
- Social Security Board v. NierotkoSupreme Court of the United States · 1946
- Rowan Cos. v. United StatesSupreme Court of the United States · 1981
- Helvering v. PriceSupreme Court of the United States · 1940
- Temple University--Of the Commonwealth System of Higher Education v. United StatesCourt of Appeals for the Third Circuit · 1985
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Appoloni v. United StatesCourt of Appeals for the Sixth Circuit · 2006
- University of Pittsburgh v. United StatesCourt of Appeals for the Third Circuit · 2007
- CSX Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2008
- Klender v. United StatesDistrict Court, E.D. Michigan · 2004
- CSX Corp. v. United StatesUnited States Court of Federal Claims · 2006
8 more not listed; retrieve them via the Exa API.