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BNSF RY. CO. v. U.S.

No. 13-10014.

745 F.3d 774 (2014)

BNSF RAILWAY COMPANY, formerly The Burlington Northern and Santa Fe Railway Company, as successor by merger to Burlington Northern Railroad Company and The Atchison Topeka and Santa Fe Railway Company, Plaintiff-Appellee v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

March 13, 2014.

Attorney(s) appearing for the Case

Mary Bell Hevener, Esq. , Robert Ryan Martinelli , Morgan, Lewis & Bockius, L.L.P., Washington, DC, William F. Colgin, Jr. , Attorney, Morgan, Lewis & Bockius, L.L.P., Palo Alto, CA, Allyson Newton Ho, Ellen L. Perlioni , Morgan, Lewis & Bockius, L.L.P., Dallas, TX, for Plaintiff-Appellee.

Ellen Page DelSole, Esq. , Trial Attorney, Kenneth L. Greene, Esq. , Supervisory Attorney, U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, Curtis Cutler Smith , U.S. Department of Justice, Tax Division, Dallas, TX, for Defendant-Appellant.s.

Before HIGGINBOTHAM, OWEN, and HIGGINSON, Circuit Judges.

HIGGINBOTHAM, Circuit Judge:

BNSF Railway Company ("BNSF") filed suit seeking refunds of certain taxes that it, and its predecessor companies, paid pursuant to the Railroad Retirement Tax Act ("RRTA"). BNSF claimed that it overpaid when it included (i) Non-Qualified Stock Options ("NQSO"), and (ii) certain moving expenses as taxable compensation. The parties stipulated to the facts and, on cross-motions for summary judgment, the district court granted summary

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