1. Home
  2. Browse Decisions
  3. F.4th
  4. 18 F.4th
  5. 18 F.4th 672 (2021)
 

CSX CORP. v. UNITED STATES

No. 20-12494.

18 F.4th 672 (2021)

CSX CORPORATION, Atlantic Land & Improvement Company, Carrollton Railroad, Chessie Computer Services, Inc., CSX Intermodal Terminals, Inc., CSX Rail Payroll Services, Inc., CSX Real Property, Inc., CSX Transportation, Inc., CSX Transportation Terminals, Cybernetics & Services, Inc., Fruit Growers Dispatch, Inc., Fruit Growers Express Company, Total Distribution Services, Inc., Transflo Terminal Services, Inc., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

Filed: November 10, 2021.

Attorney(s) appearing for the Case

Bryan Michael Killain , Mary Bell Hevener , Steven Paul Johnson , Stephanie Schuster, Morgan Lewis & Bockius, LLP, Washington, DC, Clay. Matthew Carlton , Morgan Lewis & Bockius, LLP, Miami, FL, for Plaintiffs-Appellants.

Nathaniel S. Pollock , Ellen Page DelSole , Francesca Ugolini , U.S. Department of Justice, Appellate Section Tax Division, William E. Farrior , U.S. Department of Justice, Tax Division, Michael N. Wilcove , USDOJ-Tax Division, Washington, DC, for Defendant-Appellee.

Before WILLIAM PRYOR, Chief Judge, LAGOA, Circuit Judge, and WATKINS, District Judge.

This appeal requires us to decide whether relocation benefits provided by a railroad to its employees are exempt under the Railroad Retirement Tax Act as "bona fide and necessary expenses incurred [by the employee] ... in the business of the employer," 26 U.S.C. § 3231(e)(1)(iii), and if so, what, if any, substantiation...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases