Legal Opinion
A. Joyce Payne v. United States
Court of Appeals for the Second Circuit
Decided November 25, 1992No. 235, Docket 92-6017PublishedCited by 6 opinions
1Opinion of the Court
TIMBERS, Circuit Judge:
In this case of first impression at the appellate level, appellant A. Joyce Payne appeals from a summary judgment in favor of the United States and against Payne, entered in the District of Vermont, Albert W. Coffrin, Senior District Judge, 778 F.Supp. 804 (D.Vt.1991). The court held, as a matter of law, that the Panama Canal Commission (“PCC”) was an agency of the United States Government, and therefore, wages paid to employees of that agency, including appellant’s husband, are not ex-cludable from taxable income under 26 U.S.C. § 911 (1988), which exempts from…
2Cases cited14 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- New York Ex Rel. Rogers v. GravesSupreme Court of the United States · 1937
- O'CONNOR v. United StatesSupreme Court of the United States · 1986
- Krichbaum v. United StatesDistrict Court, E.D. Tennessee · 1956
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3Cited by6 opinions
- Fellheimer v. Middlebury CollegeDistrict Court, D. Vermont · 1994
- Vermont Plastics, Inc. v. Brine, Inc.District Court, D. Vermont · 1993
- In Re BardenDistrict Court, E.D. New York · 1996
- Guardian Industries Corp. v. CommissionerUnited States Tax Court · 2014
- Guardian Industries Corp. v. CommissionerUnited States Tax Court · 2014
1 more not listed; retrieve them via the Exa API.