The recent Federal Circuit case of Biestek v. McBride is an interesting tax-refund case involving a refund claim regarding previously paid FICA taxes by former United Airlines pilots relating to retirement benefits paid under a nonqualified deferred-compensation plan. There are interesting discussions not only about the heart of the case, but also about stare decisis and recusal.
But the reference that most caught my eye was the court's reference to the companion case of Beavis v. United States. Maybe that's because the historically hilarious SNL skit involving Beavis and Butt-Head is still so fresh in my mind. Sorry - I got distracted.
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