PRICE v. UNITED STATES

Civ. No. H-77-332.

459 F.Supp. 362 (1978)

Annie May PRICE, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Maryland.

October 30, 1978.


Attorney(s) appearing for the Case

Edwin J. Wolf, Baltimore, Md., for plaintiff.

Gregory S. Hrebiniak, Tax Div., U. S. Dept. of Justice, Washington, D. C., for defendant.


ALEXANDER HARVEY, II, District Judge:

In this civil action, plaintiff, a retired Baltimore City schoolteacher, is seeking refund of $498.00 in income tax which she paid after the Internal Revenue Service determined that a lump sum return to her of excess pension contributions in the amount of $2,434.21 was ordinary income.1 The case was tried pursuant to an agreed stipulation of facts. Both parties have filed memoranda in support of their...

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