Legal Opinion
George v. United States
United States Court of Federal Claims
Decided February 1, 1994No. Nos. 108-89T, 378-89T and 90-285TPublishedCited by 8 opinions
1Opinion of the Court
OPINION
ROBINSON, Judge.
This matter is before the court on the parties’ cross-motions for summary judgment. Upon joint motions of the parties, the three cases contained herein were consolidated by Orders of the court dated October 15, 19921 and March 22, 1993.2 Oral argument was held on September 28, 1993.
Plaintiffs, in all three cases, seek a tax refund based on their claim that their respective lump-sum credit distributions received pursuant to 5 U.S.C. § 8343a should be treated as tax-free returns of capital. The issue presented is whether the “alternative form of annuity,” provided for…
2Cases cited17 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- United States v. FlannerySupreme Court of the United States · 1925
- Carolyn J. Guilzon, Individually and as of the Estate of Edward J. Guilzon, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1993
- George J. Hogan and Marian M. Hogan v. United StatesCourt of Appeals for the Sixth Circuit · 1975
- Shimota v. United StatesUnited States Court of Claims · 1990
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3Cited by8 opinions
- Robert E. Montgomery and Lenora H. Montgomery v. United StatesCourt of Appeals for the Seventh Circuit · 1994
- A. Sidney Malbon and Helene J. Malbon v. United StatesCourt of Appeals for the Ninth Circuit · 1994
- Florida Power & Light Co. v. United StatesUnited States Court of Federal Claims · 1998
- George v. United StatesCourt of Appeals for the Federal Circuit · 1996
- George v. United StatesCourt of Appeals for the Federal Circuit · 1996
3 more not listed; retrieve them via the Exa API.