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BOLI v. U.S.

No. 87-1257.

831 F.2d 276 (1987)

Louis G. BOLI and Mary K. Boli, Plaintiffs-Appellants, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

October 15, 1987.

Attorney(s) appearing for the Case

Harry D. Shapiro of Venable, Baetjer and Howard, Baltimore, Md., argued for plaintiffs-appellants; Matthew J. Plache of Venable, Baetjer and Howard, Baltimore, Md., of counsel.

Kenneth L. Greene, Dept. of Justice, Washington, D.C., argued for defendant-appellee; With him on the brief were Michael C. Durney, Acting Asst. Atty. Gen., Michael L. Paup, and Ernest J. Brown, Dept. of Justice, Washington, D.C.

Before MARKEY, Chief Judge, FRIEDMAN and NIES, Circuit Judges.

FRIEDMAN, Circuit Judge.

Section 86 of the Internal Revenue Code of 1954, 26 U.S.C. § 86 (1982 & Supp. II 1984), provides that for a taxpayer whose "modified adjusted gross income" exceeds a certain amount, part of his Social Security benefits must be included in gross income. The question in this tax refund case, here on appeal from the United States Claims Court, is whether the inclusion of tax-exempt municipal bond interest in a taxpayer's "modified adjusted...

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