Carter v. Commissioner

MANION, Circuit Judge.

A group of Finkl employees filed a lawsuit in the United States Tax Court alleging that a change in their defined pension plan violated the Employment Retirement Income Security Act, the Internal Revenue Code, or contractual anti-cutback 1 provisions of the plan. The Tax Court concluded that the employees’ claims were collaterally estopped by our decision in Carter v. Pension Plan of A. Finkl & Sons Co., 654 F.3d 719 (7th Cir.2011). We affirm.

I. Facts and procedural history

A. Finkl & Sons, Co., (“Finkl”) is a Delaware corporation based in Chicago that produces industrial…