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IN RE QUALITY STORES, INC.

No. 10-1563.

693 F.3d 605 (2012)

In re QUALITY STORES, INC., et al., Debtors. United States of America, Appellant, v. Quality Stores, Inc., et al., Appellees.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: September 7, 2012.

Attorney(s) appearing for the Case

ARGUED: Francesca U. Tamami , United States Department of Justice, Washington, D.C., for Appellant. Robert S. Hertzberg , Pepper Hamilton LLP, Detroit, Michigan, for Appellees. Mary B. Hevener , Morgan, Lewis & Bockius LLP, Washington, D.C., for Amicus Curiae. ON BRIEF: Francesca U. Tamami , Gilbert S. Rothenberg , Kenneth L. Greene , United States Department of Justice, Washington, D.C., for Appellant. Robert S. Hertzberg , Pepper Hamilton LLP, Detroit, Michigan, Michael H. Reed , Nina M. Varughese , Pepper Hamilton LLP, Philadelphia, Pennsylvania, for Appellees. Mary B. Hevener , Christopher A. Weals , David R. Fuller , Morgan, Lewis & Bockius LLP, Washington, D.C., Robert A. Long , Covington & Burling LLP, Washington, D.C., for Amici Curiae.

Before: BOGGS and STRANCH, Circuit Judges; and CARR, District Judge.

OPINION

JANE B. STRANCH, Circuit Judge.

This appeal arises from an adversary action filed in the bankruptcy court for the Western District of Michigan by Quality Stores, Inc., its affiliated companies, and certain employees (collectively Quality Stores) against the United States seeking a refund of $1,000,125 in taxes paid under the Federal Insurance Contributions Act (FICA).1 On stipulated facts and cross-motions for summary...

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