Legal Opinion
Ralph F. Waterman v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided June 3, 1999No. 98-2053PublishedCited by 21 opinions
1Opinion of the Court
Affirmed by published opinion. Judge LEE wrote the majority opinion, in which Chief Judge WILKINSON joined. Judge KING wrote a dissenting opinion.
OPINION
LEE, District Judge:
Ralph F. Waterman (“Waterman”) appeals from the United States Tax Court’s decision that there is a deficiency in income tax due for the taxable year 1992 in the amount of $7,536.00 for a $44,946.49 special separation benefit he received as a result of his acceptance of an early separation offer from the Navy. The issue is whether the Tax Court correctly held that a $44,946 payment made to a taxpayer by the Navy pursuant to…
2Cases cited6 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Rowan Cos. v. United StatesSupreme Court of the United States · 1981
- Jeanne Greene Snowa v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1997
- Basdeo Balkissoon Gloria Balkissoon v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1993
- Estate of James H. Waters, Jr., Deceased William Roger Waters and John B. McMillan Co-Executors v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1995
1 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Starnes v. CommissionerCourt of Appeals for the Fourth Circuit · 2012
- Carlisle v. United StatesUnited States Court of Federal Claims · 2005
- Estate of Fred O. Godley, Deceased Fred D. Godley, Administrator Cta v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 2002
- Capital One Financial Corp. v. CommissionerCourt of Appeals for the Fourth Circuit · 2011
- McHan v. CommissionerCourt of Appeals for the Fourth Circuit · 2009
16 more not listed; retrieve them via the Exa API.