Legal Opinion
John L. Kane, Jr. v. United States
Court of Appeals for the Federal Circuit
Decided December 29, 1994No. 93-5139PublishedCited by 32 opinions
1Opinion of the Court
LOURIE, Circuit Judge.
John L. Kane, Jr., appeals from the decision of the United States Court of Federal Claims granting the government’s motion to dismiss his claim for a tax refund. Kane v. United States, 28 Fed.Cl. 10 (1993). Because a judge’s disability retirement pay under 28 U.S.C. § 372(a) (1988) is not excludable from gross income under § 104(a)(1) of the Internal Revenue Code, 26 U.S.C. § 104(a)(1) (1988), we affirm.
BACKGROUND
Neither party disputes the material facts of this case. In 1977, Kane was appointed a federal district judge on the United States District Court for the…
2Cases cited18 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- United States v. Vogel Fertilizer Co.Supreme Court of the United States · 1982
- Commissioner v. JacobsonSupreme Court of the United States · 1949
- Simms v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1952
- Schapansky v. Department of TransportationSupreme Court of the United States · 1984
13 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- International Data Products Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2007
- Karuk Tribe of California v. Carol McConnell Ammon, Leslie Ammon, Elsie McCovey Bacon, Julia Lauretta Bartow, Ollie Roberts Foseide, Bonita Bacon Green, Janice M. Green, Dorothy Williams Haberman, Richard L. Haberman, Evelina Hoffman, Mary Gist Jackson, Martin Kinder, Sr., Rachel L. Knight, Ernest Lewis, Jr., Annie Mitchell Love, Ardith McConnell Michael McConnell Robert B. McConnell Walter C. McKinnon Thelma W. McLaughlin Steven J. Metcalfe, Edward E. Mitchell, Veta Gillespie Mitchell, Gertrude v. Mollier, Edward Moore David E. O'neill, Herbert L. O'neill, Barbara E. Orcutt, Lawrence E. Orcutt, David Eric Severns, Maria E. Tripp, and Kathryn Ichelson Wild,plaintiffs-Appellants, and Yurok Indian Tribe v. United States, and Hoopa Valley TribeCourt of Appeals for the Federal Circuit · 2000
- Lockheed Martin Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Imazio Nursery, Inc. v. Dania Greenhouses, and Coastal Nursery, Jess Rodrigues, and Donna RodriguesCourt of Appeals for the Federal Circuit · 1996
- The Western Company of North America v. United StatesCourt of Appeals for the Federal Circuit · 2003
27 more not listed; retrieve them via the Exa API.