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F. The Notice of Trial
On February 1, 1995, the Court calendared the present case
for trial at a Special Session of the Court scheduled to commence
on April 24, 1995, in Baltimore, Maryland.
G. Progeny of the Hylton Case
On March 6, 1995, the Court filed Brown v. Commissioner,
T.C. Memo. 1995-93.7 That case, which was decided on the basis
of a fully-stipulated record, presented facts virtually
indistinguishable from those in the present case. Thus, in
Brown, the taxpayer, a Maryland public school teacher, elected to
transfer from the Retirement System to the Pension System,
effective June 1, 1989. The taxpayer also applied to retire,
effective July 1, 1989. Thereafter, the taxpayer received a
Transfer Refund. Applying the same analysis as in Hylton v.
Commissioner, supra, we held in Brown that the taxpayer did not
receive the Transfer Refund on account of his retirement, but
rather on account of his election to transfer from the Retirement
System to the Pension System.
7 Brown v. Commissioner, T.C. Memo. 1995-93 was
ultimately reversed without published opinion per curiam, 97 F.3d
1446 (4th Cir. 1996), on the basis of Adler v. Commissioner, 86
F.3d 378 (4th Cir. 1996), vacating and remanding T.C. Memo. 1995-
148. See infra.
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