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WATERMAN v. C.I.R.

No. 98-2053.

179 F.3d 123 (1999)

Ralph F. WATERMAN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided June 3, 1999.

Attorney(s) appearing for the Case

ARGUED: William Fielding Young, Hunton & Williams, Washington, D.C., for Appellant. Randolph L. Hutter, Tax Division, United States Department of Justice, Washington, D.C., for Appellee. ON BRIEF: Cynthia L. Mire, Hunton & Williams, Richmond, Virginia, for Appellant. Loretta C. Argrett, Assistant Attorney General, Richard Farber, Tax Division, United States Department of Justice, Washington, D.C., for Appellee.

Before WILKINSON, Chief Judge, KING, Circuit Judge, and LEE, United States District Judge for the Eastern District of Virginia, sitting by designation.

Affirmed by published opinion. Judge LEE wrote the majority opinion, in which Chief Judge WILKINSON joined. Judge KING wrote a dissenting opinion.

OPINION

LEE, District Judge:

Ralph F. Waterman ("Waterman") appeals from the United States Tax Court's decision that there is a deficiency in income tax due for the taxable year 1992 in the amount of $7,536.00 for a $44,946.49 special separation benefit he received as a result of his acceptance of an early...

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