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ADLER v. C.I.R.

No. 95-2348.

86 F.3d 378 (1996)

Rudolph F. ADLER; Jacquelyn L. Adler, Petitioners-Appellants, v. COMMISSIONER OF the INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided June 21, 1996.

Attorney(s) appearing for the Case

ARGUED: Alan Steven Zipp, Rockville, Maryland, for Appellants. William J. Patton, Tax Division, United States Department of Justice, Washington, DC, for Appellee. ON BRIEF: Loretta C. Argrett, Assistant Attorney General, Gary R. Allen, Richard Farber, Tax Division, United States Department of Justice, Washington, DC, for Appellee.

Before ERVIN and WILKINS, Circuit Judges, and NORTON, United States District Judge for the District of South Carolina, sitting by designation.

Vacated and remanded by published opinion. Judge WILKINS wrote the opinion, in which Judge ERVIN and Judge NORTON joined.

OPINION

WILKINS, Circuit Judge:

Rudolph F. Adler appeals a decision of the United States Tax Court upholding a determination by the Commissioner of Internal Revenue that a distribution he received in 1990 from the Maryland Employees' Retirement System should have been reported as taxable income for that year.

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