Lockheed Martin Corp. v. United States
United States District Court for the District of Maryland
973 F. Supp. 2d 591 (2013)
Relevant factsFree
Lockheed Martin (plaintiff) sued the federal government (defendant) claiming it had overpaid federal income taxes from 2004 through 2008, and the government raised an affirmative defense that it could offset any overpayment against additional tax liabilities Lockheed might owe. Lockheed moved to strike that affirmative defense as implausible on its face under the Twombly pleading standard.
IssueFree
Whether the plausibility pleading standard from Bell Atlantic Corp. v. Twombly applies to a defendant's affirmative defenses.