Legal Opinion
Stewart and Lillian Caplin v. United States
Court of Appeals for the Second Circuit
Decided September 29, 1983No. 1469, Docket 83-6074PublishedCited by 26 opinions
1Opinion of the Court
CARDAMONE, Circuit Judge.
This appeal is from the dismissal of a suit seeking a tax refund. In the fall of 1977, appellant Stewart Caplin’s neurofibroma — a neurological impairment causing loss of use of the limbs — became more acute. As a result of appellant’s deteriorating medical condition, he retired in June 1978 after 38 years of service with the Union Card and Paper Company (Company or Union Card). Mr. Caplin, who was then 60 years old, received a lump sum payment of $305,-815.97 from Union Card’s Profit Sharing Plan. 1 The question before us is whether this sum represented deferred…
2Cases cited13 opinions
- United States v. JanisSupreme Court of the United States · 1976
- American Foundry, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
- Alan B. Larkin v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1968
- Hines v. CommissionerUnited States Tax Court · 1979
- Lang v. CommissionerUnited States Tax Court · 1963
8 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Heublein, Inc. And Subsidiaries v. United StatesCourt of Appeals for the Second Circuit · 1993
- Allstate Insurance Co. v. HuizarSupreme Court of Colorado · 2002
- Randall L. Beisler and Judith K. Beisler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Long Term Capital Holdings v. United StatesDistrict Court, D. Connecticut · 2004
- In Re Media Vision Technology Securities LitigationDistrict Court, N.D. California · 1996
21 more not listed; retrieve them via the Exa API.