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ERNZEN v. U.S.

No. 88-5741.

875 F.2d 228 (1989)

William N. ERNZEN; Helen C. Ernzen; Fred Gamauf; Ruth O. Gamauf; Arthur R. Fortier; Loretta Fortier, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided May 16, 1989.

Attorney(s) appearing for the Case

Richard T. Cubbage, San Diego, Cal., for plaintiffs-appellants.

David I. Pincus, Dept. of Justice, Washington, D.C., for defendant-appellee.

Before REINHARDT and O'SCANNLAIN, Circuit Judges, and COYLE, District Judge.

O'SCANNLAIN, Circuit Judge:

In this tax refund action, railroad retirees and their spouses appeal the district court's grant of summary judgment in favor of the United States. Appellants contend that income taxes imposed on the Tier II portion of their railroad retirement benefits violate equal protection.

HISTORICAL PERSPECTIVE

In 1937, the federal old age insurance program was bifurcated into the social security and railroad retirement programs...

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