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Lockheed Martin Corp. v. United States | 973 F. Supp. 2d 591 (2013)

In Bell Atlantic Corporation versus Twombly and Ashcroft versus Iqbal, the United States Supreme Court held that a plaintiff must allege nonconclusory facts that, taken as true, state a claim for relief that’s plausible on its face. In the 2013 case Lockheed Martin Corporation versus United States, the District of Maryland addressed whether the plausibility-pleading standard enunciated by the Supreme Court in Twombly and Iqbal applies to affirmative defenses.

Lockheed Martin Corporation sued the United States, seeking to recover income taxes Lockheed had allegedly overpaid. Via affirmative defense, the United States asserted that if Lockheed overpaid on its taxes, the amount of that overpayment should be reduced based on any additional tax liabilities that Lockheed owed.

Lockheed moved to strike the affirmative defense, arguing that it stated an implausible legal conclusion. The United States opposed the motion, arguing that affirmative defenses don’t need to satisfy the plausibility-pleading standard.

The issue before the court was whether affirmative defenses must satisfy the plausibility-pleading standard enunciated in Twombly and Iqbal.

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