LOURIE, Circuit Judge.
The First National Bank of Chicago (the Bank) appeals the April 12, 1991, decision by the United States Claims Court, First Nat'l Bank of Chicago v. United States, 21 Cl.Ct. 479 (1990), granting the United States' motion for partial dismissal for failure to state a claim upon which relief can be granted. The Claims Court held that the Bank was not entitled to recover either the employer's or the employees' portions of overpaid Federal...
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