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FLIGHT ATTENDANTS AGAINST UAL OFFSET v. C.I.R.

Nos. 97-3151, 97-3335.

165 F.3d 572 (1999)

FLIGHT ATTENDANTS AGAINST UAL OFFSET (FAAUO) and United Air Lines, Inc., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided January 15, 1999.

Rehearing Denied March 10, 1999.

Attorney(s) appearing for the Case

Michael S. Gordon (argued), Washington, DC, for Petitioner-Appellant in No. 97-3151.

Gary R. Allen, Gilbert S. Rothenberg, Ellen P. DelSole (argued), Sally J. Schornstheimer, Dept. of Justice, Tax Div., Washington, DC, for Respondent-Appellee in No. 97-3151.

Kim M. Boylan, Mayer, Brown & Platt, Washington, DC, Thomas C. Durham, Mayer, Brown & Platt, Chicago, IL, for Petitioner-Appellant in No. 97-3335.

Gary R. Allen, Dept. of Justice, Tax Div., Washington, DC, for Respondent-Appellee in No. 97-3335.

Before POSNER, Chief Judge, and CUDAHY and COFFEY, Circuit Judges.

POSNER, Chief Judge.

The plaintiff, an association of flight attendants employed by United Air Lines, filed suit in the Tax Court under 26 U.S.C. § 7476 seeking a declaration that the Internal Revenue Service had erred in determining that the conversion of United's retirement savings plan for flight attendants to a 401(k) plan had no tax consequences. The association wanted the plan terminated rather than converted and the plan's assets distributed to the flight...

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