1. Home
  2. Browse Decisions
  3. ERLICH v. U.S.
 

ERLICH v. U.S.

No. 08-832T.

ANDRE B. ERLICH and TERESA I. POZNANSKI-ERLICH, Plaintiffs, v. THE UNITED STATES, Defendant.

United States Court of Federal Claims.

March 2, 2012.

Attorney(s) appearing for the Case

Stuart E. Horwich, Washington, D.C., for Plaintiff.

Michael J. Ronickher, Court of Federal Claims Section, Tax Division, Department of Justice, with whom were John A. DiCicco, Acting Assistant Attorney General, Steven I. Frahm, Chief, Court of Federal Claims Section, all of Washington, D.C., for Defendant. Mary M. Abate, Washington, D.C., of counsel.

Partial summary judgment; foreign tax credit, 26 U.S.C. § 901(b)(1); Section 317(b)(4) of the Social Security Amendments of 1977; Totalization Agreement, 42 U.S.C. § 433; plain meaning of "in accordance with the terms"; loss of tax credit for French social security payments by U.S. citizen employed by non-American corporation in France.

VICTOR J. WOLSKI, Judge.

MEMORANDUM OPINION AND ORDER

The motions before the...

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