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CANISIUS COLLEGE v. UNITED STATES

No. 1429, Docket 86-6065.

799 F.2d 18 (1986)

CANISIUS COLLEGE, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided August 20, 1986.

Attorney(s) appearing for the Case

David A. Kapelman, P.C., New York City, for plaintiff-appellant.

Michael J. Roach, U.S. Dept. of Justice, Tax Div., Washington, D.C., (Michael L. Paup and Jonathan S. Cohen, Washington, D.C., of counsel), for defendant-appellee.

Before WINTER and PRATT, Circuit Judges, and MALETZ, Senior Judge.

MALETZ, Senior Judge.

Appellant Canisius College (Canisius) seeks a refund of employer and employee Federal Insurance Contributions Act (FICA) taxes paid by it and its employees for the 1980 tax year on amounts Canisius had contributed to employee retirement annuity contracts under a salary reduction plan. The United States District Court for the Western District of New York, John T. Elfvin, Judge, granted summary judgment...

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