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Lockheed Martin Corp. v. United States

United States District Court for the District of Maryland
973 F. Supp. 2d 591 (2013)


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.)

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