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HEMELT v. U.S.

Nos. 96-2827, 96-2828.

122 F.3d 204 (1997)

George J. HEMELT; Theresa G. Hemelt, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. William W. SCHELL; Laverne C. Schell, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided August 7, 1997.

Attorney(s) appearing for the Case

ARGUED: Stephen Liddon Hester, Washington, DC, for Appellants. Kenneth W. Rosenberg, Tax Division, United States Department of Justice, Washington, DC, for Appellee. ON BRIEF: K. Peter Schmidt, Arnold & Porter, Washington, DC, for Appellants. Loretta C. Argrett, Assistant Attorney General, Kenneth L. Greene, Lynne A. Battaglia, United States Attorney, Tax Division, United States Department of Justice, Washington, DC, for Appellee.

Before WILKINSON, Chief Judge, LUTTIG, Circuit Judge, and BOYLE, United States District Judge for the Eastern District of North Carolina, sitting by designation.

Affirmed by published opinion. Chief Judge WILKINSON wrote the opinion, in which Judge LUTTIG and Judge BOYLE joined.

OPINION

WILKINSON, Chief Judge:

George Hemelt, William Schell and their spouses brought actions seeking to recover federal income and FICA taxes withheld from their portions of a settlement in a class-action ERISA lawsuit. The district court denied both claims, ruling that the settlement proceeds did not fall within the Internal Revenue...

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