Legal Opinion
George v. United States
Court of Appeals for the Federal Circuit
Decided July 17, 1996No. Nos. 94-5091, 94-5074PublishedCited by 1 opinion
1Opinion of the Court
ARCHER, Chief Judge.
Appellants1 appeal from the judgments of the United States Court of Federal Claims denying their claims for refund of 1987 federal income taxes paid on lump-sum credit distributions made pursuant to 5 U.S.C. § 8343a to appellants from the Civil Service Retirement and Disability Fund. We affirm.
BACKGROUND
None of the facts set forth in the opinion of the Court of Federal Claims, George v. United States, 30 Fed.Cl. 371 (1994), are in dispute and therefore they will not be fully repeated here. For purposes of this appeal the pertinent facts follow.
A
Appellants are retired…
2Cases cited8 opinions
- 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
- Shimota v. United StatesUnited States Court of Claims · 1990
- John E. Shimota and Nan B. Shimota v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- United States v. DrescherCourt of Appeals for the Second Circuit · 1950
- Goldsmith v. United StatesUnited States Court of Claims · 1978
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3Cited by1 opinion
- George v. United StatesCourt of Appeals for the Federal Circuit · 1996