Legal Opinion
Roy G. Edwards and Deborah S. Edwards v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided June 27, 1990No. 89-2833PublishedCited by 6 opinions
1Opinion of the Court
DUPREE, Senior District Judge:
In this appeal from the United States Tax Court the taxpayer, Deborah Edwards, challenges the court’s ruling that she was not eligible for ten-year forward averaging pursuant to Internal Revenue Code of 1954, Section 402(e)(1), with respect to the lump sum distribution to her of the proceeds of certain pension and profit-sharing plans when they were terminated by her employer. Finding no error in the ruling, we affirm.
I
From 1974 to 1984, Edwards was employed as a surgical technician by High Point Neurological Associates, Inc. (HPNA). Prior to June 1, 1982, the…
2Cases cited3 opinions
- United States v. Ophelia Johnson and Ophelia R. Johnson, as Under the Last Will and Testament of Clifford L. Johnson, DeceasedCourt of Appeals for the Fifth Circuit · 1964
- Harold D. Greenwald and Nana Greenwald, on Review v. Commissioner of Internal Revenue, on ReviewCourt of Appeals for the Second Circuit · 1966
- Patty R. Smith v. United StatesCourt of Appeals for the Sixth Circuit · 1972
3Cited by6 opinions
- Burton v. CommissionerUnited States Tax Court · 1992
- Cross v. Elected Officials Retirement PlanCourt of Appeals of Arizona · 2014
- Conway v. United StatesDistrict Court, D. Maryland · 1995
- Baskovich v. CommissionerUnited States Tax Court · 1991
- Burton v. CommissionerUnited States Tax Court · 1992
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