Legal Opinion
Miller v. United States
District Court, D. Maryland
Decided August 19, 1998No. Civ.A. WMN-97-709Published
1Opinion of the Court
MEMORANDUM
NICKERSON, District Judge.
In 1990, Plaintiff Clyde Miller transferred his retirement funds from Maryland’s old retirement system, the “Retirement System of the State of Maryland,” into the new retirement system, the “Pension System of the State of Maryland.” At issue in this suit is whether the transfer refund from the old system was a retirement “distribution” subjecting Plaintiffs to certain tax obligations, or simply a “withdrawal,” which would not give rise to those same obligations. On October 16, 1997, the Fourth Circuit decided a case that resolved precisely this question…
2Cases cited1 opinion
- Allan R. Powell Joan K. Powell v. Commissioner of Internal Revenue, Richard J. Montgomery Adele S. Montgomery v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1997