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SEWARDS v. C.I.R.

No. 12-72985.

785 F.3d 1331 (2015)

Jay and Frances SEWARDS, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed May 12, 2015.

Attorney(s) appearing for the Case

Marshall W. Taylor (argued), Taylor, Simonson & Winter, LLP, Claremont, California, for Petitioner-Appellant.

Kathryn Keneally , Assistant Attorney General, Robert Metzler (argued), and Melissa Briggs , Tax Division, Department of Justice, Washington, D.C., for Respondent-Appellee.

Before: BARRY G. SILVERMAN and CARLOS T. BEA, Circuit Judges, and GORDON J. QUIST, Senior District Judge.

OPINION

This case involves the taxation of retirement payments made to Jay Sewards, a former employee of the Los Angeles County Sheriff's Department. Like all County employees who retire with a service-connected disability, Sewards was entitled to receive a disability pension equal to one-half his previous...

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