ASSOCIATED ELEC. CO-OP., INC. v. U.S.

No. 99-5058.

226 F.3d 1322 (2000)

ASSOCIATED ELECTRIC COOPERATIVE, INC., Plaintiff-Appellant, v. UNITED STATES Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

September 28, 2000


Attorney(s) appearing for the Case

Mark D. Hinderks, Stinson, Mag & Fizzell, P.C., of Leawood, Kansas, argued for plaintiff-appellant. Of counsel was Jason A. Reschly, Stinson, Mag & Fizzell, P.C., of Kansas City, Missouri.

Michelle B. O'Connor, Attorney, Tax Division, Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief were Loretta C. Argrett, Assistant Attorney General; and Kenneth L. Greene, Attorney.

Before NEWMAN, Circuit Judge, ARCHER, Senior Circuit Judge, and RADER, Circuit Judge.


ARCHER, Senior Circuit Judge.

DECISION

Associated Electric Cooperative, Inc. (Associated) appeals the judgment of the United States Court of Federal Claims in favor of the United States (the government) dismissing Associated's claim for a refund of Federal Insurance Contributions Act (FICA) taxes.1 We affirm.

BACKGROUND

Associated is a rural electric cooperative that...

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