Legal Opinion
Rudolph F. Adler Jacquelyn L. Adler v. Commissioner of the Internal Revenue Service
Court of Appeals for the Fourth Circuit
Decided June 21, 1996No. 95-2348PublishedCited by 23 opinions
1Opinion of the Court
OPINION
WILKINS, Circuit Judge:
Rudolph F. Adler appeals a decision of the United States Tax Court upholding a determination by the Commissioner of Internal Revenue that a distribution he received in 1990 from the Maryland Employees’ Retirement System should have been reported as taxable income for that year. 1 Because we conclude that the Tax Court erred in holding that the distribution was not made “on account of the employee’s separation from the service” within the meaning of 26 U.S.C.A. § 402(e)(4)(A)(iii) (West 1988), we vacate and remand for further proceedings consistent with this…
2Cases cited14 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Commissioner of Internal Revenue v. Bonnie A. MillerCourt of Appeals for the Fourth Circuit · 1990
- Jack R. Hawkins, Cynthia J. Hawkins, Husband & Wife v. United StatesCourt of Appeals for the Ninth Circuit · 1994
- United States v. Ophelia Johnson and Ophelia R. Johnson, as Under the Last Will and Testament of Clifford L. Johnson, DeceasedCourt of Appeals for the Fifth Circuit · 1964
- Elizabeth A. Reese v. United StatesCourt of Appeals for the Federal Circuit · 1994
9 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Holland v. Big River Minerals Corp.Court of Appeals for the Fourth Circuit · 1999
- Campbell v. CommissionerUnited States Tax Court · 1997
- Sun Kyung Ahn v. Merrifield Town Center Ltd. PartnershipDistrict Court, E.D. Virginia · 2008
- AEL Asia Express (H.K.) L.td. v. American Bankers InsuranceCourt of Appeals for the Fourth Circuit · 2001
- Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2003
18 more not listed; retrieve them via the Exa API.