John E. Shimota and Nan B. Shimota v. The United States

Federal Circuit

John E. Shimota and Nan B. Shimota v. The United States

943 F.2d 1312

CourtCourt of Appeals for the Federal Circuit

DecidedNovember 20, 1991

Docket91-5017

StatusPublished

Cited by23 cases

This text of 943 F.2d 1312 (John E. Shimota and Nan B. Shimota v. The United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Federal Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

John E. Shimota and Nan B. Shimota v. The United States, 943 F.2d 1312 (Fed. Cir. 1991).

Pincite

Opinion

ARCHER, Circuit Judge.

John E. Shimota and Nan B. Shimota (Shimota) appeal the judgment of the United States Claims Court, Shimota v. United States, 21 Cl.Ct. 510 (1990), holding that the lump-sum payment received by Mr. Shi-mota from the Civil Service Retirement System (CSRS) after commencement of his CSRS retirement annuity was includible in income and subject to federal income taxation under section 72 of the Internal Revenue Code of 1986 (26 U.S.C. § 72), and that the 10 percent additional tax under section 72(t) was properly imposed on that payment. We affirm.

The arguments presented by Shimota in this appeal were fully considered and the issues correctly decided in Judge Robinson’s thorough and well-reasoned opinion. Accordingly, we adopt that opinion and affirm the Claims Court’s judgment. See also Guilzon v. Commissioner, 97 T.C. 14 (1991).

AFFIRMED.

Free access — add to your briefcase to read the full text and ask questions with AI

ARCHER, Circuit Judge.

John E. Shimota and Nan B. Shimota (Shimota) appeal the judgment of the United States Claims Court, Shimota v. United States, 21 Cl.Ct. 510 (1990), holding that the lump-sum payment received by Mr. Shi-mota from the Civil Service Retirement System (CSRS) after commencement of his CSRS retirement annuity was includible in income and subject to federal income taxation under section 72 of the Internal Revenue Code of 1986 (26 U.S.C. § 72), and that the 10 percent additional tax under section 72(t) was properly imposed on that payment. We affirm.

The arguments presented by Shimota in this appeal were fully considered and the issues correctly decided in Judge Robinson’s thorough and well-reasoned opinion. Accordingly, we adopt that opinion and affirm the Claims Court’s judgment. See also Guilzon v. Commissioner, 97 T.C. 14 (1991).

AFFIRMED.

Cite This Page — Counsel Stack

Bluebook (online)

943 F.2d 1312, Counsel Stack Legal Research, https://law.counselstack.com/opinion/john-e-shimota-and-nan-b-shimota-v-the-united-states-cafc-1991.

Opinion

Related

Cite This Page — Counsel Stack