Gregory Blue v. United States

Burden of Proof; Exclusion Rule, 26 U.S.C. § 72; Federal Tax Refund, 26 U.S.C. § 7422(a); Gross Income, 26 U.S.C. § 61(a); Qualified Pension, 26 U.S.C. § 401; Taxability of Employees’ Trust, 26 U.S.C. § 402; Pension Exclusion Ratio; Presumption of Correctness; Pro Se; RCFC 9(m)(l) (Tax Refund Claim); RCFC 26(a)(l)(A)(i) (Required Initial Disclosure); RCFC 56 (Summary Judgment).

MEMORANDUM OPINION AND ORDER

BRADEN, Judge.

I. FACTUAL BACKGROUND. 1

From 1973 until 1998, Gregory L. Blue (“Plaintiff’) was employed by King Kullen Grocery Co., Inc. (the “Employer”) as an Inventory Control Checker. Gov’t…