Alpha Adkins v. United States

BOYCE F. MARTIN, Jr., Circuit Judge.

Alpha Adkins and others appeal the grant of summary judgment in favor of the United States in their action seeking a refund of federal income taxes paid on their lump sum settlements of lawsuits they filed against a former employer. 693 F.Supp. 574. They frame the issue as follows:

Whether the district court erred in holding that lump-sum termination benefits paid to former employees of Crucible Steel Corporation pursuant to a settlement arising out of a lawsuit brought by the employees when the employer unilaterally terminated its contributions to a health…