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GUMP v. U.S.

No. 95-5092.

86 F.3d 1126 (1996)

Herbert J. GUMP and Marilyn Gump, Plaintiffs-Appellants, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

June 12, 1996.

Attorney(s) appearing for the Case

Thomas J. O'Rourke, Shaw, Bransford & O'Rourke, Washington, D.C., argued, for plaintiffs-appellants.

Bruce R. Ellisen, Tax Division, Department of Justice, argued, for defendant-appellee. With him on the brief were Gary R. Allen, Chief, Appellate Section, and Jeffrey H. Skatoff, Attorney.

Oren L. Connaway, Rentea & Associates, Austin, Texas, represented the amici curiae, United Farmers Agents Association and The Coalition of Exclusive Agent Associations, Inc. With him on the brief was Bogdan Rentea.

Before MAYER, Circuit Judge, FRIEDMAN, Senior Circuit Judge, and MICHEL, Circuit Judge.

MAYER, Circuit Judge.

Herbert J. Gump and Marilyn Gump appeal a judgment entered by the Court of Federal Claims after denying their motion for summary judgment and granting the government's cross-motion.* The Court of Federal Claims held that Gump's monthly payments from the insurance company from which he retired were derived from his activities as an insurance sales agent and thus represented self-employment income. We reverse.

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