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SUTHERLAND v. U.S.

Civ. A. No. 83-1352.

664 F.Supp. 207 (1986)

George SUTHERLAND, et al., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Pennsylvania.

Memorandum On Motion For Reconsideration March 26, 1987.

Attorney(s) appearing for the Case

Thomas A. Shorall, David A. Jones, Aloysius F. Mahler, Pittsburgh, Pa., for plaintiffs.

David A. Fortney, Philadelphia, Pa., Will E. McLeod, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

OPINION

McCUNE, Senior District Judge.

We consider the parties' cross motions for judgment on the pleadings.1 The sixth amended complaint is now at issue. Five have been dismissed without prejudice.

At issue is whether the Internal Revenue Service (IRS) may tax a lump sum incentive payment given to terminated employees of the Consolidated Rail Corporation (Conrail) pursuant to 45 U.S.C. § 797a as ordinary income...

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