Legal Opinion
Eagan v. United States
Court of Appeals for the First Circuit
Decided March 29, 1996No. 95-2073PublishedCited by 104 opinions
1Opinion of the Court
STAHL, Circuit Judge.
Michael K. Eagan appeals from the grant of summary judgment in favor of the government in his action seeking a refund of taxes paid on an early withdrawal from his former company’s retirement plan. In a separate and previous tax refund suit, Eagan and the Internal Revenue Service (“IRS”) stipulated that in 1987 Eagan, a life insurance salesman, did not qualify as a statutory employee of the company sponsoring the retirement plan. In the present suit, Eagan argues that his participation in the p>lan violated the requirement that the plan operate for the exclusive benefit…
2Cases cited4 opinions
- Clemon J. And Ivy C. Herrington v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Levy v. Federal Deposit InsuranceCourt of Appeals for the First Circuit · 1993
- William A. Beltzer and Sharon Beltzer, and v. United States of America, AndCourt of Appeals for the Eighth Circuit · 1974
- Lewis v. CommissionerCourt of Appeals for the First Circuit · 1994
3Cited by104 opinions
- LeFever v. CommissionerCourt of Appeals for the Tenth Circuit · 1996
- Bakersfield Energy Partners, LP v. CommissionerCourt of Appeals for the Ninth Circuit · 2009
- Estate of Hilda Ashman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000
- Golas v. Homeview, Inc.Court of Appeals for the First Circuit · 1997
- Estate of Letts v. CommissionerUnited States Tax Court · 1997
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