WRIGHT, J.
I. NATURE OF CASE
Pursuant to the Federal Employers' Liability Act (FELA), Eddie Heckman was awarded $145,000 in damages for on-the-job injuries sustained while working for Burlington Northern Santa Fe Railway Company (BNSF). BNSF paid the judgment, but withheld $6,202.70 as Heckman's share of Railroad Retirement Tax Act (RRTA) payroll taxes on the entire general verdict award. The district court overruled BNSF's "Motion for Satisfaction and Discharge...
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