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CARTER v. C.I.R.

No. 13-2822.

746 F.3d 318 (2014)

Kenneth A. CARTER, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, et al., Respondents-Appellees.

United States Court of Appeals, Seventh Circuit.

Decided March 25, 2014.

As Amended on Denial of Rehearing April 25, 2014.

Attorney(s) appearing for the Case

Arthur G. Jaros, Jr. , Oak Brook, IL, for Petitioners-Appellants.

Karen G. Gregory , Department of Justice, Washington, DC, Craig D. Bell , James P. McElligott, Jr. , McGuirewoods LLP Richmond, VA, for Respondents-Appellees.

Before WOOD, Chief Judge, and MANION and WILLIAMS, Circuit Judges.

MANION, Circuit Judge.

A group of Finkl employees filed a lawsuit in the United States Tax Court alleging that a change in their defined pension plan violated the Employment Retirement Income Security Act, the Internal Revenue Code, or contractual anti-cutback1 provisions of the plan. The Tax Court concluded that the employees' claims were collaterally estopped by our decision in Carter v. Pension Plan of A. Finkl & Sons Co.,

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