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MONTANA RAIL LINK, INC. v. U.S.

No. 94-36202.

76 F.3d 991 (1996)

MONTANA RAIL LINK, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided February 12, 1996.

Attorney(s) appearing for the Case

Gerald W. Steinbrenner and Margaret L. Sanner, Milodragovich, Dale, Steinbrenner & Binney, Missoula, Montana, for the plaintiff-appellant.

Gary R. Allen, Gilbert S. Rothenberg, Thomas J. Sawyer, and Teresa E. McLaughlin, United States Department of Justice, Tax Division, Washington, DC; Sherry S. Matteucci, Assistant United States Attorney, Billings, Montana; Kris A. McLean, Assistant United States Attorney, Helena, Montana, for the defendant-appellee.

Before: D.W. NELSON and JOHN T. NOONAN, JR., Circuit Judges, and TANNER, District Judge.

D.W. NELSON, Circuit Judge:

Montana Rail Link ("MRL") appeals the district court's dismissal of its action to obtain a refund of taxes paid in 1987 and 1988. MRL asserts that § 10206(c)(2)(A)(ii) of the Omnibus Budget Reconciliation Act of 1989 ("OBRA") violates due process by retroactively barring refund claims by employers who believed that their 401(k) plan contributions were subject to tax under the Railroad Retirement...

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