U.S. Court of Appeals for the Federal Circuit, 1991

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

U.S. Court of Appeals for the Federal Circuit · Decided November 20, 1991 · Archer, Mayer, Wen

943 F.2d 1312 (Federal Reporter, Second Series)

Counsel

Thomas J. O’Rourke, Neill & Shaw, Washington, D.C., argued, for plaintiffs-appellants. With him on the brief, was Virginia J. Townsend, of counsel., Bruce R. Ellisen, Dept, of Justice, Washington, D.C., argued, for defendant-appel-lee. With him on the brief, were Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen and Richard Farber, Attys.

Cases that cite this one

22 later published cases cite this decision.

George v. United States (United States Court of Federal Claims 1994)
Bohner v. Commissioner (United States Tax Court 2014)
George v. United States (Fed. Cir. 1996)
Gomez v. Commissioner (United States Tax Court 1996)
George v. United States (Fed. Cir. 1996)
Siano v. United States (District Court, W.D. Pennsylvania 1996)
Malbon v. United States (District Court, W.D. Washington 1994)
Nicholson v. United States (United States Court of Federal Claims 1993)
Dennis E. Bohner v. Commissioner (United States Tax Court 2014)
Gregory Blue v. United States (United States Court of Federal Claims 2013)
McNeil v. United States (United States Court of Federal Claims 2007)
Dzuris v. United States (United States Court of Federal Claims 1999)
Elno D. Roundy Sandra H. Roundy v. Commissioner of Internal Revenue (9th Cir. 1997)
Logsdon v. Commissioner (United States Tax Court 1997)
Copley v. Commissioner (United States Tax Court 1995)
Roundy v. Commissioner (United States Tax Court 1995)
Clayton v. United States (United States Court of Federal Claims 1995)
Robert E. Montgomery and Lenora H. Montgomery v. United States (7th Cir. 1994)
A. Sidney Malbon and Helene J. Malbon v. United States (9th Cir. 1994)
Green v. Commissioner (United States Tax Court 1994)
Parker v. United States (District Court, E.D. Missouri 1994)
Montgomery v. United States (District Court, S.D. Indiana 1993)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.