ANDERSON v. U.S.

No. 90-5002.

929 F.2d 648 (1991)

Russell L. ANDERSON, Joseph J. Beer, Gerald L. Begeman, Kathryn G. Blessing, Marion Branick, Patrick Brew, James Cullop, Janet V. Driscol, Roberta Anne Eddy, Ann J. Gasparini, Susan Lynn Greiner, Leroy W. Hasselbring, Leon E. Pohlman, Wanda Jo Raper, Sandra Katherine Sandona, Robert E. Thompson, Frances Wyand, and Victoria Youngblood, Plaintiffs-Appellees, v. The UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

March 21, 1991.


Attorney(s) appearing for the Case

Richard J. Hirn, of Washington, D.C., argued for plaintiffs-appellees. With him on the brief was Ronald R. Austin, Gen. Counsel, Overseas Educ. Ass'n, of Washington, D.C.

David M. Moore, Attorney, Dept. of Justice, of Washington, D.C., argued for defendant-appellant. With him on the brief were Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen and David English Carmack, of counsel, Kimberly S. Stanley, Dept. of Justice, Washington, D.C.

Before NIES, Chief Judge, MILLER, Senior Circuit Judge and LIFLAND, District Judge.


NIES, Chief Judge.

The United States appeals from a portion of the judgment of the United States Claims Court in Anderson v. United States, 16 Cl.Ct. 530 (1989), granting refunds to civilian employees of the Department of Defense of taxes withheld in the years 1984-1987 under provisions of the Federal Insurance Contributions Act (FICA), 26 U.S.C. § 3121(a) (as amended by the Social Security Amendments Act of 1983 (SSA), Pub.L. No. 98-21, § 327, 97...

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