Legal Opinion
Carlton v. United States
United States Court of Claims
Decided January 31, 1985No. Nos. 66-81T, 72-81TPublishedCited by 3 opinions
1Opinion of the Court
OPINION
MAYER, Judge.
These two consolidated cases to recover federal income taxes are before the court on cross-motions for summary judgment *324after argument. Plaintiffs1 Charles A. Carlton and Arthur H. Logue, Jr., were police officers employed by the city of Los Angeles until their retirements in 1972. The questions raised concern the proper characterization of their pensions and the extent of their taxability.
Background
At the time of plaintiffs’ retirements, the city of Los Angeles provided two types of pensions to qualifying members of its police and fire departments, a “service pension” and…
2Cases cited11 opinions
- Simms v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1952
- Ray v. United StatesUnited States Court of Claims · 1972
- Prince v. United StatesUnited States Court of Claims · 1954
- Walter F. Freeman v. United StatesCourt of Appeals for the Ninth Circuit · 1959
- Dakins v. Board of Pension CommissionersCalifornia Court of Appeal · 1982
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3Cited by3 opinions
- Wheeler v. United StatesDistrict Court, D. Massachusetts · 2005
- Charles A. Carlton and Marie E. Carlton v. The United StatesCourt of Appeals for the Federal Circuit · 1986
- Mabry v. CommissionerUnited States Tax Court · 1985