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BALESTRA v. U.S.

No. 2014-5127.

803 F.3d 1363 (2015)

Louis J. BALESTRA, Jr., Phyllis Balestra, Plaintiffs-Appellants v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

October 13, 2015.

Attorney(s) appearing for the Case

Mary Monahan , Sutherland Asbill & Brennan LLP, Washington, DC, argued for plaintiffs-appellants. Also represented by Adam B. Cohen.

Jonathan S. Cohen , Tax Division, United States Department of Justice, Washington, DC, argued for defendant-appellee. Also represented by Jennifer Marie Rubin , Caroline D. Ciraolo .

Before LOURIE, PLAGER, and DYK, Circuit Judges.

INTRODUCTION

This is a tax refund case. The Balestras seek a refund of $3,285.26 for Federal Insurance Contribution Act ("FICA") tax paid on certain deferred compensation — retirement benefits in this case — that Mr. Balestra will never receive due to his employer's bankruptcy proceedings.

The...

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