Gibson v. United States

ORDER GRANTING SUMMARY JUDGMENT FOR DEFENDANT

GIBBONS, District Judge.

Plaintiffs Thomas M. Gibson and Polly Anna Gibson seek a refund of taxes in the amount of $28,280.83. The amount at issue represents taxes and interest on a lump-sum distribution of $152,682.98 for disability retirement paid to Thomas Gibson pursuant to a plan under 26 U.S.C. Section 402. 1 Both parties have moved for summary judgment.

The issue presented by the motions is whether the lump-sum distribution made to plaintiff can be excluded from income under the provisions of 26 U.S.C. Section 105(c). The undisputed facts…