ABBOTT v. U.S.

No. 3:96-CV-510.

76 F.Supp.2d 236 (1999)

Marie N. ABBOTT, et al., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, N.D. New York.

December 3, 1999.


Attorney(s) appearing for the Case

O'Connor, Gacioch & Pope, Binghamton, NY, Thomas F. O'Connor, of counsel, Ball Janik LLP, Portland, OR, for plaintiffs, James T. McDermott, Neil D. Kimmelfield, of counsel.

Daniel J. French, United States Attorney for the Northern District of New York, Syracuse, NY, William H. Pease, Assistant U.S. Attorney, of counsel, United States Department of Justice, Tax Division, Washington, DC, for defendant, Alan Shapiro, D. Patrick Mullarkey, of counsel.


MEMORANDUM-DECISION and ORDER

HURD, District Judge.

I. INTRODUCTION

Plaintiffs brought the instant action seeking a refund of all or a portion of the federal income and social security employment taxes paid by them when they received lump sum payments from their employer, International Business Machines Corporation ("IBM"), at the time of their separation from IBM's employ. A previous motion...

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