John E. Shimota & Nan B. Shimota v. The United States, 943 F.2d 1312 (Fed. Cir. 1991). · Go Syfert
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John E. Shimota & Nan B. Shimota v. The United States, 943 F.2d 1312 (Fed. Cir. 1991). Cases Citing This Book View Copy Cite
32 citation events (5 in the last 25 years) across 9 distinct courts.
Strongest positive: Gregory Blue v. United States (uscfc, 2013-07-22)
Treatment trajectory · 1993 → 2026 · click a year to view as-of
1993 2009 2026
Top citers, strongest first. 6 distinct citers. How cited ↗
discussed Cited "see" Gregory Blue v. United States
Fed. Cl. · 2013 · signal: see · confidence high
See Shimota v. United States, 21 Cl.Ct. 510, 526-27 (1990) (holding that plaintiffs asserting that retirement fund distribution was not taxable bore burden on summary judgment), aff'd, 943 F.2d 1312 (Fed.Cir.1991). b.
discussed Cited "see" Clayton v. United States
Fed. Cl. · 1995 · signal: see · confidence high
Inc. v. United States, 505 F.2d 1068, 1071 (6th Cir.1974); see Shimota v. United States, 21 Cl.Ct. 510, 518 (1990) (holding that tax exemptions are not granted by implication) (citing cases), aff'd, 943 F.2d 1312 (Fed.Cir.1991), ce rt. denied, 503 U.S. 984 , 112 S.Ct. 1669 , 118 L.Ed.2d 389 (1992).
discussed Cited "see" George v. United States
Fed. Cl. · 1994 · signal: see · confidence high
See Shimota v. United States, 21 Cl.Ct. 510 (1990), aff'd 943 F.2d 1312 (Fed.Cir.1991), cert. denied -U.S.-, 112 S.Ct. 1669 , 118 L.Ed.2d 389 (1992); Guilzon v. Commissioner, 97 T.C. 237 , 1991 WL 146887 (1991), aff'd, 985 F.2d 819 (5th Cir.1993); Simmons v. Commissioner, 65 T.C.M.
discussed Cited "see" Malbon v. United States (2×)
W.D. Wash. · 1994 · signal: see · confidence high
See Shimota v. United States, 21 Cl.Ct. 510 (1990), aff'd, 943 F.2d 1312 (Fed.Cir.1991), cer t. denied, — U.S. -, 112 S.Ct. 1669 , 118 L.Ed.2d 389 (1992); and Guilzon v. Commissioner, 97 T.C. 237 , 1991 WL 146887 (1991), aff'd, 985 F.2d 819 (5th Cir.1993); contra Montgomery v. United States, 829 F.Supp. 1061 (S.D.Ind.1993). 1 The Deemed Deposit issue appears to be one of first impression in any federal court.
cited Cited "see" Montgomery v. United States
S.D. Ind. · 1993 · signal: see · confidence high
See Shimota v. United States, 21 Cl.Ct. 510, 521 (1990), aff'd, 943 F.2d 1312 (Fed.Cir.1991) (adopting Claims Court’s opinion), cert. denied, — U.S. -, 112 S.Ct. 1669 , 118 L.Ed.2d 389 (1992).
discussed Cited "see, e.g." McNeil v. United States
Fed. Cl. · 2007 · signal: see also · confidence medium
In addition, the IRC specifically includes annuities within the definition of “gross income.” 26 U.S.C. § 61 (a)(9); id. § 72; see also Shimota v. United States, 943 F.2d 1312, 1312 (Fed.Cir.1991) (holding that “the lump-sum payment received by [a retiree] from the [CSRS] after commencement of his CSRS retirement annuity was includible in income and subject to federal income taxation”).
Retrieving the full opinion text from the archive…
John E. SHIMOTA and Nan B. Shimota, Plaintiffs-Appellants,
v.
the UNITED STATES, Defendant-Appellee
91-5017.
Court of Appeals for the Federal Circuit.
Nov 20, 1991.
943 F.2d 1312
Thomas J. O’Rourke, Neill & Shaw, Washington, D.C., argued, for plaintiffs-appellants. With him on the brief, was Virginia J. Townsend, of counsel., Bruce R. Ellisen, Dept, of Justice, Washington, D.C., argued, for defendant-appel-lee. With him on the brief, were Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen and Richard Farber, Attys.
Archer, Mayer, Wen.
Cited by 23 opinions  |  Published
ARCHER, Circuit Judge.

John E. Shimota and Nan B. Shimota (Shimota) appeal the judgment of the United States Claims Court, Shimota v. United States, 21 Cl.Ct. 510 (1990), holding that the lump-sum payment received by Mr. Shi-mota from the Civil Service Retirement System (CSRS) after commencement of his CSRS retirement annuity was includible in income and subject to federal income taxation under section 72 of the Internal Revenue Code of 1986 (26 U.S.C. § 72), and that the 10 percent additional tax under section 72(t) was properly imposed on that payment. We affirm.

The arguments presented by Shimota in this appeal were fully considered and the issues correctly decided in Judge Robinson’s thorough and well-reasoned opinion. Accordingly, we adopt that opinion and affirm the Claims Court’s judgment. See also Guilzon v. Commissioner, 97 T.C. 14 (1991).

AFFIRMED.