Marie N. ABBOTT, et al., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

Docket No. 00-6029.United States Court of Appeals, Second Circuit.Argued: October 11, 2000.
Decided: October 17, 2000.

Appeal from a judgment of the United States District Court for the Northern District of New York, David N. Hurd, Judge, dismissing action seeking refunds of federal income and social security taxes withheld from lump-sum payments made to them by their employer upon the termination of their employment.

Affirmed.

Neil D. Kimmelfield, Portland, Oregon (James T. McDermott, Ball Janik, Portland, Oregon, on the brief), for Plaintiffs-Appellants.

Donald B. Tobin, Attorney, Tax Division, United States Department of Justice, Washington, D.C. (Paula M. Junghans,

Page 890

Acting Assistant Attorney General, Kenneth L. Greene, Attorney, Tax Division, United States Department of Justice, Washington, D.C., Daniel J. French, United States Attorney for the Northern District of New York, Syracuse, New York, on the brief), for Defendant-Appellee.

Before: NEWMAN and KEARSE, Circuit Judges, and KORMAN, Chief District Judge.[*]

[*] Honorable Edward R. Korman, Chief Judge of the United States District Court for the Eastern District of New York, sitting by designation.

PER CURIAM:

The judgment dismissing plaintiffs’ action seeking refunds of federal income and social security employment taxes withheld from lump-sum payments, made to them by their employer upon the termination of their employment, calculated on the basis of each plaintiff’s salary and years of service, and conditioned on the signing of releases, is affirmed substantially for the reasons stated in the opinion of the district court, reported at 76 F.Supp.2d 236 (1999). Accord Abrahamsen v. United States, 228 F.3d 1360 (Fed. Cir. 2000); Associated Electric Cooperative, Inc. v. United States, 226 F.3d 1322 (Fed. Cir. 2000).

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