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GIBSON v. UNITED STATES

No. 83-2682 GA.

643 F.Supp. 181 (1986)

Thomas M. GIBSON and Polly Anna Gibson, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Tennessee, W.D.

July 17, 1986.

Attorney(s) appearing for the Case

William P. Kenworthy, Heiskell, Donelson, Bearman, Adams, Williams & Kirsch, Memphis, Tenn., for plaintiffs.

W. Hickman Ewing, Jr., U.S. Atty., by Paul M. Predmore, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendant.

ORDER GRANTING SUMMARY JUDGMENT FOR DEFENDANT

GIBBONS, District Judge.

Plaintiffs Thomas M. Gibson and Polly Anna Gibson seek a refund of taxes in the amount of $28,280.83. The amount at issue represents taxes and interest on a lump-sum distribution of $152,682.98 for disability retirement paid to Thomas Gibson pursuant to a plan under 26 U.S.C. Section 402.1 Both parties have moved for summary judgment.

The issue presented...

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