United States Federal Circuit

In a dispute involving whether plaintiffs are entitled to a refund of taxes paid under FICA, summary judgment in favor of the government is affirmed where the interpretation of section 606(b) of a Political Union covenant between the Northern Mariana Islands and the US to omit FICA employee tax will produce an absurd outcome.

Appellate Information

• Decided 04/06/2011
• Published 04/06/2011

Judges

• LOURIE

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• DAVID W. AXELROD, DAMON W. TAAFF