The Philadelphia Phillies are suing Uncle Sam for a refund of $64,445 in taxes that the team paid under protest in 1994 after it settled a pay dispute with 10 players over compensation for the years 1986 and 1987.

Attorney Charles B. Blakinger of Hoyle Morris & Kerr filed the suit along with James L. Huston, David W. Simon and Zhu Lee of Foley & Walker in Milwaukee, which is coordinating a nationwide litigation effort in which nearly every Major League team is expected to file a similar suit.

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