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WALLERS v. U.S.

No. 87-1895.

847 F.2d 1279 (1988)

Joseph J. WALLERS, Clara J. Wallers, Arthur R. Fortier and Loretta Fortier, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided May 27, 1988.

Attorney(s) appearing for the Case

Richard T. Cubbage, Evanston, Ill., for plaintiffs-appellants.

B. Paul Klein, Appellate Sec., Tax Div. Dept. of Justice, Washington, D.C., for defendant-appellee.

Before BAUER, Chief Judge, and CUDAHY and COFFEY, Circuit Judges.

CUDAHY, Circuit Judge.

Joseph Wallers and Arthur Fortier, retired railroad employees, ask us to consider whether the manner of taxing their railroad retirement benefits violates their equal protection rights. In 1983, Congress imposed an income tax on railroad retirement benefits, which had long enjoyed tax-exempt status. The taxpayers do not contest the taxation of benefits labeled "Tier I." These payments are taxed in a fashion identical to social security benefits...

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