Crowe v. United States

OPINION ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

PHILIP R. MILLER, Judge:

Facts

This is a suit for refund of federal income taxes paid for the years 1975 and 1976. The cases are presented for decision on cross-motions for summary judgment based on fully stipulated facts.

During such years, plaintiff Guthrie F. Crowe (hereinafter plaintiff),1 served as a United States District Judge for the District of the Canal Zone. As such, plaintiff’s salary was the same as that established for all United States District Judges.

Throughout his term on the bench, inclusive of the years in suit, plaintiff was…