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EAGAN v. U.S.

No. 95-2073.

80 F.3d 13 (1996)

Michael K. EAGAN, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, First Circuit.

Decided March 29, 1996.

Attorney(s) appearing for the Case

Peter L. Banis with whom Ley & Young, P.C., Lawrence P. Heffernan, H. Bissell Carey, III, and Robinson & Cole, Boston, MA, were on brief, for plaintiff-appellant.

Bridget M. Rowan, Attorney, Tax Division, U.S. Department of Justice, with whom Loretta C. Argrett, Assistant Attorney General, Washington, DC, Donald K. Stern, United States Attorney, Boston, MA, Gary R. Allen, and Kenneth L. Greene, Attorneys, Tax Division, U.S. Department of Justice, Washington, DC, were on brief, for defendant-appellee.

Before STAHL, Circuit Judge, ALDRICH, Senior Circuit Judge, and LYNCH, Circuit Judge.

STAHL, Circuit Judge.

Michael K. Eagan appeals from the grant of summary judgment in favor of the government in his action seeking a refund of taxes paid on an early withdrawal from his former company's retirement plan. In a separate and previous tax refund suit, Eagan and the Internal Revenue Service ("IRS") stipulated that in 1987 Eagan, a life insurance salesman, did not qualify as a statutory employee of the company sponsoring the retirement plan. In the present...

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