Legal Opinion
Herbert J. Gump and Marilyn Gump v. United States
Court of Appeals for the Federal Circuit
Decided June 12, 1996No. 95-5092PublishedCited by 32 opinions
1Opinion of the Court
MAYER, Circuit Judge.
Herbert J. Gump and Marilyn Gump appeal a judgment entered by the Court of Federal Claims after denying their motion for summary judgment and granting the government’s cross-motion. * The Court of Federal Claims held that Gump’s monthly payments from the insurance company from which he retired were derived from his activities as an insurance sales agent and thus represented self-employment income. We reverse.
Background
Gump was an insurance agent with Nationwide Mutual Insurance Co. (“Nationwide”) for over 35 years. He operated as an independent contractor under the name…
2Cases cited8 opinions
- Nationwide Mutual Insurance v. DardenSupreme Court of the United States · 1992
- Newberry v. CommissionerUnited States Tax Court · 1981
- Robert E. Milligan v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1994
- Lane Bryant, Inc. And the Limited, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Western National Life Insurance Company of Texas v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1970
3 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Anderson v. United StatesCourt of Appeals for the Federal Circuit · 2003
- Anderson v. United StatesCourt of Appeals for the Federal Circuit · 2003
- Jill K. Massie, as Mother and Next Friend of Autumn Massie v. United StatesCourt of Appeals for the Federal Circuit · 1999
- Hercules Incorporated v. United StatesCourt of Appeals for the Federal Circuit · 2002
- Nicon, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2003
27 more not listed; retrieve them via the Exa API.