Legal Opinion
A. Sidney Malbon and Helene J. Malbon v. United States
Court of Appeals for the Ninth Circuit
Decided December 28, 1994No. 94-35188PublishedCited by 9 opinions
1Opinion of the Court
BEEZER, Circuit Judge:
Taxpayers, A. Sidney Malbon and Helene Malbon, appeal the district court’s denial of a refund for the 1987 tax year. The taxpayers contend that they are entitled to a refund for individual income tax paid on Sidney Mal-bon’s lump-sum credit payment received pursuant to the Civil Service Retirement System (“CSRS”). The taxpayers also contend that the “deemed deposit” received as part of the lump-sum payment was not taxable in 1987 because it was not actually received by the taxpayers. The district court granted summary judgment in favor of the United States of America. We…
2Cases cited10 opinions
- John L. Connolly, Etc. v. Pension Benefit Guaranty Corporation, Etc.Court of Appeals for the Ninth Circuit · 1978
- Fernandez v. BrockCourt of Appeals for the Ninth Circuit · 1988
- Carolyn J. Guilzon, Individually and as of the Estate of Edward J. Guilzon, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1993
- Joann C. Arnes v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Shimota v. United StatesUnited States Court of Claims · 1990
5 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Elno D. Roundy Sandra H. Roundy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1997
- Roundy v. CommissionerUnited States Tax Court · 1995
- Bohner v. CommissionerUnited States Tax Court · 2014
- George v. United StatesCourt of Appeals for the Federal Circuit · 1996
- Bohner v. CommissionerUnited States Tax Court · 2014
4 more not listed; retrieve them via the Exa API.