Legal Opinion
Gene W. And Jule C. Reardon v. United States
Court of Appeals for the Tenth Circuit
Decided February 8, 1974No. 73-1642PublishedCited by 19 opinions
1Opinion of the Court
BARRETT, Circuit Judge.
Gene W. and Jule C. Reardon 1 brought this suit under 28 U.S.C.A. § 1346(a)(1) for a refund of federal income taxes for 1968 in the amount of $401.37. The District Court held that Reardon was entitled to the refund and that the two applicable treasury regulations were ineffective to deprive Rear-don of the benefits conferred in Section 105(d). The Government appeals.
Reardon (taxpayer) was employed 28y2 years as an attorney for the IRS when he was forced to retire at age 51 on September 1, 1958, on total disability. He began receiving a total disability pension and…
2Cases cited12 opinions
- Griggs v. Duke Power Co.Supreme Court of the United States · 1971
- Commissioner v. AckerSupreme Court of the United States · 1959
- National Labor Relations Board v. Boeing Co.Supreme Court of the United States · 1973
- Clair Smith v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Cordell Brooks and Excel C. Brooks v. United StatesCourt of Appeals for the Sixth Circuit · 1973
7 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Travelers Indemnity Company v. BarnesSupreme Court of Colorado · 1976
- James C. Dixson, and Cross-Appellant v. Newsweek, Inc., and Cross-AppelleeCourt of Appeals for the Tenth Circuit · 1977
- Howard Electrical & Mechanical, Inc. v. Department of RevenueSupreme Court of Colorado · 1989
- Lehigh and New England Railway Company v. Interstate Commerce Commission and United States, Commonwealth of Pennsylvania, IntervenorCourt of Appeals for the Third Circuit · 1976
- Kenneth R. Martinez, Etc. v. F. Ray Marshall, Successor to John T. Dunlop, Secretary, Department of LaborCourt of Appeals for the Ninth Circuit · 1978
14 more not listed; retrieve them via the Exa API.