Lockheed Martin Corp. v. United States
United States District Court for the District of Maryland
973 F. Supp. 2d 591 (2013)
- Written by Sean Carroll, JD
Facts
Lockheed Martin Corporation (Lockheed) (plaintiff) filed suit against the United States federal government (government) (defendant), alleging that Lockheed overpaid federal income taxes from 2004 through 2008. The government asserted an affirmative defense that it was entitled to reduce any overpayment amount by any additional tax liabilities that the over-payer may have. Lockheed filed a motion to strike the government’s affirmative defense on the ground that the defense was not plausible on its face under Bell Atlantic Corp. v. Twombly, 550 U.S. 544 (2007).
Rule of Law
Issue
Holding and Reasoning (Williams, J.)
What to do next…
Here's why 806,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 46,300 briefs, keyed to 988 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.