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SUTHERLAND v. EGGER

No. 88-3288.

865 F.2d 56 (1989)

George W. SUTHERLAND, Richard C. Cozzie, Harry B. Somers, William Stevens, James R. Ferrell, Norman J. Krieger, Anthony W. Mazzeo, Alfred E. Hyde, Earl J. Geoffrion, Ruth A. Langston, Anthony Fredicine, Charles M. Mc Corristin, Robert E. Swackhammer Sr., H.O. Walters, James R. Henry, Rocco Agrusti, John G. Elko, Dallas D. Hann, James W. Gregory, Leroy D. Karber, Serphine D. Columbus, Gary N. Zechman, Joseph A. Shirokey, Howard F. Reed, S.L. Christie, John L. Davis, Charles W. Gavin, Alton W. Fly, Howard Green, Cova M. Garver, James R. Peters, Jack H. Reefer, Theodore Schmid, Ronald E. Higgins, Edward Solkoske, Frank J. Pribble, James R. Pulver, Charles L. Kidd, Jr., Joseph D. Ickes, James E. Wilsey, Russell E. Bosley, Denver E. Basham, Elmer Hricko, Clayton Hartley, Charles Welch, F.V. Norman, Robert Hysell, Ernest Bay, Robert F. Folkens, Arthur J. Balluff, John J. McCarthy, John Hart, Dewey Phillips, Norman Chaste, Kenneth Houser, William J. Richards, Paul W. Mushrush, Arthur A. Westphal, G.W. Dancer, Robert E. Lee, Stephen H. Herrington Jr., J.F. Jones, Harry F. Gerdes Jr., Richard C. Klein, Floyd H. Dodd, T.J. West, C.S. Boice, F.C. Smith, Leon W. Friant, Edmund J. Subby, E.W. Bowman, James L. Cooper, Lee E. Wills, O.M. Near, Jerry J. Arnette, V.F. Minor, J.P. Kieran, William H. Ewan, J. Paul Seifarth, J. C. Cox, J.F. Nicholson, individually and on behalf of All other Retired Workers who received severance pay from Consolidated Rail Corporation (Conrail) and William J. Donnelly, W.A. Harris, Frank Mezzi, Franklin Shingler, Paul L. Bise, Robert F. Haberland, Frank L. Jackson, Paul D. Prezzia, Donald M. Barlow, Stephen M. Barlow v. Roscoe L. EGGER, Jr., in His Official Capacity as Commissioner of Internal Revenue for the United States of America, and Consolidated Rail Corporation, United States of America, Appellant.

United States Court of Appeals, Third Circuit.

Decided January 6, 1989.

Attorney(s) appearing for the Case

William S. Rose, Jr., Asst. Atty. Gen., Gary R. Allen, Chief, Appellate Div., David I. Pincus, Nancy G. Morgan, Tax Div., U.S. Dept. of Justice, Washington, D.C., for appellant.

David A. Jones, Shorall and Jones, P.C., Pittsburgh, Pa., for appellees George W. Sutherland, et al.

Before GIBBONS, Chief Judge, and BECKER and ROSENN, Circuit Judges.

Submitted Under Third Circuit Rule 12(6) November 3, 1988.

OPINION OF THE COURT

BECKER, Circuit Judge.

The appeal in this tax refund case presents the question of whether sums paid to former Conrail workers whose employment was terminated pursuant to a termination allowance provision enacted by Congress in 1981 as part of the railroad reorganization package are excluded from federal income taxation. Ruling on a motion for judgment on the pleadings...

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