Bell v. Massinga

HARRISON L. WINTER, Chief Judge:

The issue which this appeal presents has brought about conflicting answers by the two courts of appeals and the several district courts that have addressed it. The issue is whether, since enactment of §§ 2301 and 2302 of the Omnibus Budget Reconciliation Act (OBRA), Pub.L. 97-35, 95 Stat. 843-45 (1981) (codified at 42 U.S.C. §§ 602(a)(7) and (8)), in determining eligibility and benefits under the Aid to Families With Dependent Children (AFDC) program,1 mandatorily withheld taxes (federal, state and local income taxes, and Federal Insurance Contribution Act…