ESHEL v. C.I.R.

No. 14-1215.

831 F.3d 512 (2016)

Ory ESHEL and Linda Coryell Eshel, Appellants v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Appellee.

United States Court of Appeals, District of Columbia Circuit.

Decided August 5, 2016.


Attorney(s) appearing for the Case

Stuart E. Horwich argued the cause and filed the briefs for appellants.

Julie Ciamporcero Avetta , Attorney, U.S. Department of Justice, argued the cause for appellee. With her on the brief was Bridget M. Rowan , Attorney. Andrew Weiner , Attorney, entered an appearance.

Before: GRIFFITH, MILLETT, and PILLARD, Circuit Judges.


As a general rule, workers in the United States are taxed to support the payment of social security benefits to the retired and to individuals with disabilities. The expectation is that, having contributed to the national economy while actively employed, those workers will later become eligible beneficiaries rather than supporters...

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