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SHIMOTA v. UNITED STATES

No. 91-5017.

943 F.2d 1312 (1991)

John E. SHIMOTA and Nan B. Shimota, Plaintiffs-Appellants, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

Suggestion for Rehearing Declined November 20, 1991.

Attorney(s) appearing for the Case

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-appellee. With him on the brief, were Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen and Richard Farber, Attys.

Before ARCHER, and MAYER, Circuit Judges, and COWEN, Senior Circuit Judge.

Suggestion for Rehearing In Banc Declined November 20, 1991.

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. Shimota 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...

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