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Thomas G. Campbell v. United States of America

February 22, 2013

THOMAS G. CAMPBELL, PLAINTIFF,
v.
UNITED STATES OF AMERICA, DEFENDANT.



The opinion of the court was delivered by: Honorable Ronald S.W. Lew Senior, U.S. District Court Judge

STATEMENT OF UNCONTROVERTED FACTS AND CONCLUSIONS OF LAW RE: United States of America's Motion for Summary Judgment [12]

After consideration of Defendant United States of America's Motion for Summary Judgment [12], this Court makes the following findings of fact and conclusions of law:

UNCONTROVERTED FACTS

1. Plaintiff is a retired firefighter. Def.'s Stmt. of Uncontroverted Facts and Conclusions of Law ("SUF") ¶ 9.

2. In June of 1965, Plaintiff started working as a firefighter for the County of Los Angeles. Id. ¶ 5.

By June of 1985, Plaintiff had served 20 years a firefighter. Id. ¶ 6.

3. In 1989, he turned 50 years old. Id. ¶ 7.

4. He sustained back and hearing injuries related to his service as a firefighter. Id. ¶ 8. He then retired on January 11, 1995, with service-related disabilities, at the age of 55, after serving 29.5 years as a firefighter. Id. ¶¶ 9-11.

5. At the time he retired, he received an average compensation of approximately $78,492.36 per year, which is $6,541.03 per month. Id. ¶ 13.

6. Currently he receives service-connected disability retirement payments from the Los Angeles County Employment Retirement Association ("LACERA"). Id. ¶ 9.

7. For tax year 2007, LACERA reported gross distributions to Plaintiff of $81,701.04, of which $28,848.57 was reported as taxable. Id. ¶ 14. Plaintiff's tax return for 2007 reported pensions and annuities of $88,915, and a taxable amount of $35,837. Id. ¶ 17. The taxable amount consisted of $28,849 from LACERA and $6,988 from the State of California. Id. The Parties stipulated that the $6,988 amount was taxable income. Id. ¶ 19. The return reported $20,005 in taxable interest. Id. ¶ 15, Ex. 3. The return also reported social security benefits of $9,804, of which $8,333 was reported as taxable. Id. ¶ 17. The total taxable amount reported on the 2007 return from pensions and social security was $44,170. Id.

8. For tax year 2008, LACERA reported gross distributions to Plaintiff of $84,152.07, of which $29,714.01 was reported as taxable. Id. ¶ 25. Plaintiff's tax return for 2008 reported pensions and annuities of $91,511 and a taxable amount of $36,846. Id. ¶ 28. The pensions and annuities taxable amount of $36,846 consisted of $29,714 from LACERA and $7,132 from the State of California. Id. The Parties stipulated that the $7,132 amount from the State of California was taxable income. Id. ¶ 31. The return reported $15,587 in taxable interest. Id. ¶ 26, Ex. 7. The return also reported social security benefits of $10,032, of which $8,527 was reported as taxable. Id.

ΒΆ 28. The total taxable amount reported on the 2008 return from pensions and social ...


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