George J. Hogan and Marian M. Hogan v. United States

EDWARDS, Circuit Judge.

This is an appeal from dismissal of a suit for refund of federal taxes paid for the tax year 1968 by a federal Civil Service employee. 1 He seeks return of taxes he was required to pay upon the percentage of his salary (6.5%) which was deducted in the year in question and credited in his name to the Civil Service Retirement and Disability Fund, 5 U.S.C. § 8334(a) and § 8348 (1970).

The statute provides that the federal employee “is deemed to consent and agree to these deductions from basic pay.” 5 U.S.C. § 8334(b) (1970). It also provides for an equal amount to be…