Court of Appeals for the Fourth Circuit August 7, 1997, 96-2827, 96-2828 (George J. Hemelt Theresa G. Hemelt v. United States of America, William W. Schell Laverne C. Schell v. United States)
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United States · · · 07-08-1997
Affirmed by published opinion. Chief Judge WILKINSON wrote the opinion, in which Judge LUTTIG and Judge BOYLE joined.
OPINION
WILKINSON, Chief Judge:
George Hemelt, William Schell and their spouses brought actions seeking to recover federal income and FICA taxes withheld from their portions of a settlement in a class-action ERISA lawsuit.
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