IN RE QUALITY STORES, INC.

No. 1:09-CV-44.

424 B.R. 237 (2010)

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

United States District Court, W.D. Michigan, Southern Division.

February 23, 2010.


Attorney(s) appearing for the Case

L. Steven Schifano, U.S. Department of Justice, Tax Division, Washington, DC, Michael L. Shiparski, U.S. Attorney, Grand Rapids, MI, for Defendant-Appellant.

Michael H. Reed, Nina M. Varughese, Pepper Hamilton LLP, Philadelphia, PA, Robert Steven Hertzberg, Pepper Hamilton LLP, Detroit, MI, for Plaintiffs-Appellees.


OPINION

JANET T. NEFF, District Judge.

This matter is before the Court on appeal from the Bankruptcy Court. Plaintiffs ("Quality Stores") commenced this adversary proceeding against defendant United States, seeking the refund of $1,000,125 in Federal Insurance Contributions Act1 (FICA) taxes paid with regard to severance payments to former employees. The Bankruptcy Court, the Honorable James D. Gregg, entered a final judgment...

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