Legal Opinion
Robert E. Montgomery and Lenora H. Montgomery v. United States
Court of Appeals for the Seventh Circuit
Decided March 10, 1994No. 93-3101PublishedCited by 10 opinions
1Opinion of the Court
POSNER, Chief Judge.
The government appeals from an adverse judgment in a suit for refund of federal income tax. 829 F.Supp. 1061 (S.D.Ind. 1993). The taxpayer was a participant in the Civil Service Retirement System, 5 U.S.C. §§ 8331 et seq., a pension plan for federal employees pursuant to which he made regular contributions from his after-tax income to the Civil Service Retirement and Disability Fund. The contributions were matched by the government and the sum of his and the government’s contributions were invested in government interest-bearing securities. 5 U.S.C. §§ 8334(a)(1), 8348(c).…
2Cases cited9 opinions
- Gillis v. Hoechst Celanese Corp.Court of Appeals for the Third Circuit · 1993
- John L. Connolly, Etc. v. Pension Benefit Guaranty Corporation, Etc.Court of Appeals for the Ninth Circuit · 1978
- Shimota v. United StatesUnited States Court of Claims · 1990
- League of United Latin American Citizens, Council No. 4434 v. ClementsCourt of Appeals for the Fifth Circuit · 1993
- John E. Shimota and Nan B. Shimota v. The United StatesCourt of Appeals for the Federal Circuit · 1991
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- A. Sidney Malbon and Helene J. Malbon v. United StatesCourt of Appeals for the Ninth Circuit · 1994
- Roundy v. CommissionerUnited States Tax Court · 1995
- Bohner v. CommissionerUnited States Tax Court · 2014
- George v. United StatesCourt of Appeals for the Federal Circuit · 1996
- Bohner v. CommissionerUnited States Tax Court · 2014
5 more not listed; retrieve them via the Exa API.