Union Pacific Railroad Company v. United States of America

Filing 96

FINAL JUDGMENT REGARDING EMPLOYEE PORTION OF RRTA TAXES - Judgment is hereby entered in favor of Union Pacific and against the United States on all of Union Pacific's claims for refund of the employee portion of RRTA taxes. The United States is liable for refunds of the employee portion of RRTA taxes paid by Union Pacific for the 19912007 tax years on stock Union Pacific awarded to its employees and on payments Union Pacific made to union members for ratification of collective barga ining agreements in the amount of $23,081,810.56, plus interest. The United States is liable for interest on the above amounts in accordance with 28 U.S.C. §§ 1961(c)(1) and 2411 and 26 U.S.C. §§ 6621 and 6622. Ordered by Senior Judge Joseph F. Bataillon. (LKO)

IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF NEBRASKA

UNION PACIFIC RAILROAD
COMPANY, in its own capacity and in its
capacity as successor to Union Pacific
Railroad Company,
Plaintiff,

Civ. Act. No. 8:14-cv-00237-JFB-TDT

v.
UNITED STATES OF AMERICA,
Defendant.
FINAL JUDGMENT REGARDING
EMPLOYEE PORTION OF RRTA TAXES
Before the Court is the parties’ Joint Motion for Entry of Stipulated Partial Judgment
Regarding Employee Portion of RRTA Taxes. Plaintiff Union Pacific Railroad Company (“Union
Pacific”) and Defendant United States of America (“United States”) have stipulated to this Court’s
entry of this Stipulated Partial Judgment with respect to the claims for refund of the employee
portion of RRTA taxes in this action. This Court has subject-matter jurisdiction over this action
and personal jurisdiction over the parties. Based on the parties’ stipulations, the Court hereby
GRANTS the motion. It is now, therefore, ORDERED, ADJUDGED, AND DECREED that
1.

Judgment is hereby entered in favor of Union Pacific and against the United States

on all of Union Pacific’s claims for refund of the employee portion of RRTA taxes;
2.

The United States is liable for refunds of the employee portion of RRTA taxes paid

by Union Pacific for the 1991–2007 tax years on stock Union Pacific awarded to its employees
and on payments Union Pacific made to union members for ratification of collective bargaining
agreements in the amount of $23,081,810.56, plus interest, broken down as follows:
1

EMPLOYEE STOCK AWARD REFUND CLAIMS
(EMPLOYEE PORTION)
Tax Period
RRTA Tax Overpayment
1991
$115,144.39
1992
$94,406.06
1993
$61,221.38
1994
$83,782.00
1995
$114,728.25
1996
$420,218.86
1997
$641,742.93
1998
$124,629.15
1999
$205,029.81
2000
$75,736.94
2001
$557,900.49
2002
$1,331,040.20
2003
$2,655,776.98
2004
$87,361.95
2005
$3,923,379.68
2006
$3,653,977.04
2007
$4,500,655.14
Total
$18,646,731.25

RATIFICATION PAYMENT REFUND CLAIMS
(EMPLOYEE PORTION)
Tax Period
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
Total

RRTA Tax Overpayment
$3,627,627.01
$286,124.85
$2,461.82
$913.75
$76.50
$435,172.16
$53,191.84
$1,397.60
$9,375.60
$171.20
$18,343.14
$157.88
$65.96
$4,435,079.31
2

3.

The United States is liable for interest on the above amounts in accordance with

28 U.S.C. §§ 1961(c)(1) and 2411 and 26 U.S.C. §§ 6621 and 6622.
IT IS SO ORDERED.
6/26/2019
Date: ___________________
__________________________________
JOSEPH F. BATAILLON
Senior United States District Judge

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