Lockheed Martin Corp. v. United States
United States District Court for the District of Maryland
973 F. Supp. 2d 591 (2013)
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
Holding and Reasoning (Williams, J.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 725,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.Unlock this case briefRead our student testimonials
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.Learn about our approachRead more about Quimbee
Here's why 725,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 45,600 briefs, keyed to 983 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.