Ridenour v. United States

OPINION

ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

SETO, Judge:

The case at bar involves a claim for a tax refund and is before this court on cross-mo*129tions for summary judgment. This court determines that summary judgment is appropriate since there are no disputed issues of material fact. See Fed.R.Civ.P. 56.

This is a case of first impression and presents the issue of whether a taxpayer’s promotion from the status of common-law employee to partner constitutes a “separation from the service” of his employer pursuant to 26 U.S.C. § 402(e)(4)(A) of the Internal Revenue Code (hereinafter “the Code”).

Plain…