Legal Opinion
Slattery v. United States
United States Court of Claims
Decided December 23, 1988No. 48-88TPublishedCited by 1 opinion
1Opinion of the Court
*80OPINION
BRUGGINK, Judge.
The issue raised in this action is whether a lump sum termination benefit received by plaintiff is to be included in his gross income. Defendant has moved for summary judgment. For the reasons set out below, the motion is due to be granted.
BACKGROUND1
In 1973 Congress enacted the Regional Rail Reorganization Act (“3R Act”), Pub.L. No. 93-236, 87 Stat. 985, establishing Conrail to create a viable economic entity to replace a number of bankrupt rail carrier services in the northeast and midwest. In so doing it recognized that the envisioned reorganization could result in…
2Cases cited28 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Helvering v. CliffordSupreme Court of the United States · 1940
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- James v. United StatesSupreme Court of the United States · 1961
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3Cited by1 opinion
- John Roberts Martin Shirley Mae Martin Bernard J. Spanski and Margaret L. Spanski v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989