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Category Archives: Cases
Smith v. Regional Transit Authority, E.D. La., No. 2:12-cv-03059-CJB-KWR, 5/10/13.
Sanzo v. NYSA-ILA Pension Trust Fund
(Posted on December 29, 2005 by Carol V. Calhoun)
Walker v. Board of Trustees, 76 F. Supp. 2d 1105 (D. Colo. 1999)
(Posted on December 14, 1999 by Carol V. Calhoun)
Alban K. Barrus and Hattie C. Barrus, Plaintiffs v. United States of America, Defendant, 69-1 U.S. Tax Cas. (CCH) ¶ 9281 (ED NC 1969)
(Posted on February 24, 1969 by Carol V. Calhoun)
While this case by its terms dealt only with the taxation of a retirement distribution under a now-repealed section of the Internal Revenue Code, it has been used by analogy to determine whether an individual has had a termination of employment that would permit a distribution before age 62 in the case of a pension plan, or before age 59½ in the case of a 401(k) plan. See General Information Letter 2000-0245 (September 6, 2000).
LARKINS, JR., District Judge: This civil action was instituted by the plaintiffs to recover certain income taxes and interest thereon paid to the defendant as a result of certain assessments made by certain of the defendant’s employees.