Legal Opinion
Shimota v. United States
United States Court of Claims
Decided September 10, 1990No. 106-89TPublishedCited by 26 opinions
1Opinion of the Court
OPINION
ROBINSON, Judge.
This case is before the court on the parties’ cross-motions for summary judgment. John E. Shimota and Nan B. Shimota (plaintiffs) seek a tax refund in the amount of $17,784.30 for tax year 1987. The issue presented in the case is whether the lump-sum distribution which John E. Shimota (plaintiff) elected under 5 U.S.C. § 8343a to receive from the Civil Service Retirement and Disability Fund (the Fund)1 is “an amount received under an annuity contract” and “not received as an annuity” and is therefore taxable under § 72(e) of the Internal Revenue Code (IRC) of 1986 or…
2Cases cited35 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. CorrellSupreme Court of the United States · 1967
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Burnet v. LoganSupreme Court of the United States · 1931
30 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Stotts v. Secretary of the Department of Health & Human ServicesUnited States Court of Claims · 1991
- Nicholson v. United StatesUnited States Court of Federal Claims · 1993
- John E. Shimota and Nan B. Shimota v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- Guilzon v. CommissionerUnited States Tax Court · 1991
- Elno D. Roundy Sandra H. Roundy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1997
21 more not listed; retrieve them via the Exa API.