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PUBLIC EMPLOYEES' RETIREMENT BD. v. SHALALA

No. 96-2180.

153 F.3d 1160 (1998)

PUBLIC EMPLOYEES' RETIREMENT BOARD, as statutory agent for the State of New Mexico, Plaintiff-Appellant, v. Donna SHALALA, Secretary of Health and Human Services, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

September 2, 1998.

Attorney(s) appearing for the Case

Fred W. Schwendimann, Hinkle, Cox, Eaton, Coffield, Hensley, L.L.P., Albuquerque, New Mexico, for Plaintiff-Appellant.

Thomas J. Clark, Attorney (Kenneth L. Green, Attorney, with him on the brief), Tax Division, Department of Justice, Washington, DC, for Defendant-Appellee.

Before TACHA, BRORBY, and BRISCOE, Circuit Judges.

TACHA, Circuit Judge.

The state of New Mexico alleges that it overpaid Social Security taxes to the federal government by $28 million from 1983 to 1986. The resolution of this dispute turns on the interpretation of a single phrase: "salary reduction agreement." The sole issue here is whether contributions to a retirement plan for New Mexico State employees, made by the State after a corresponding reduction in the employees' gross salary, can be said to be contributions...

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