CHICAGO MILWAUKEE CORP. v. U.S.

No. 94-5051.

40 F.3d 373 (1994)

CHICAGO MILWAUKEE CORPORATION, Plaintiff-Appellant, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

November 8, 1994.


Attorney(s) appearing for the Case

Barry Sullivan, Jenner & Block, Chicago, IL, argued for plaintiff-appellant. With him on the brief were Jerold S. Solovy.

Joan I. Oppenheimer, Atty., Dept. of Justice, Washington, DC, argued for defendant-appellee. With her on the brief were Loretta C. Argrett, Asst. Atty. Gen., Gary R. Allen and David I. Pincus, Attys.

Before NEWMAN, PLAGER, and RADER, Circuit Judges.


RADER, Circuit Judge.

Chicago Milwaukee Corporation (CMC) sought a refund of railroad retirement tax overpayments it made on behalf of itself and former employees. CMC did not certify that it had first repaid the employees, or obtained their consent to seek a refund. The United States Court of Federal Claims dismissed, holding that it had no jurisdiction absent this certification. Because CMC need not repay the employees, or obtain their consent, until the Court of...

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