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GUILZON v. C.I.R.

No. 92-4229.

985 F.2d 819 (1993)

Carolyn J. GUILZON, Individually and as Executrix of the Estate of Edward J. Guilzon, Deceased, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied April 15, 1993.

Attorney(s) appearing for the Case

Thomas J. O'Rourke, Virginia H. Johnson, Shaw, Bransford & O'Rourke, Washington, DC, for petitioner-appellant.

Abraham N.M. Shashy, Jr., Chief Counsel, I.R.S., Bruce R. Ellisen, Atty., Gary R. Allen, Chief, Richard Farber, Atty., Appellate Section, Shirley D. Peterson, Asst. Atty. Gen., James A. Bruton, Tax Div., Dept. of Justice, Washington, DC, for respondent-appellee.

Before POLITZ, Chief Judge, JOHNSON and JOLLY, Circuit Judges.

JOHNSON, Circuit Judge:

This case calls on the Court to construe statutory provisions affecting the taxation of lump-sum benefits provided to Civil Service retirees. The United States Tax Court held that a portion of lump-sum payments are taxable. We affirm.

I. Facts and Procedural History

Edward Guilzon worked for the United States Army Corps of Engineers as a civil servant for more than thirty years. Throughout that thirty-year period, Mr. Guilzon...

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