Sutherland v. United States

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 within the calendar year it is re ceived, and whether this court or the Special Court, as set forth in 45 U.S.C. § 1105, has the proper jurisdiction to decide this case.

For the reasons…