Ebert v. United States

66 Fed. Cl. 287 (2005)

From our private database of 45,900+ case briefs, written and edited by humans—never with AI.

Ebert v. United States

United States Court of Federal Claims
66 Fed. Cl. 287 (2005)

Facts

Remedios Ebert (plaintiff) was the widow of a member of the United States military. Between 1999 and approximately the middle of 2001, Ebert received compensation under the Survivor Benefit Plan (SBP). Ebert paid approximately $4,887 in federal income tax on her SBP payments. In July 2001, the Department of Veterans Affairs notified Ebert that she was entitled to Dependency and Indemnity Compensation (DIC) retroactive to February 1, 1999. DIC payments were not subject to federal income tax. In February 2002, Ebert sent a letter to the Internal Revenue Service (IRS) asking for a refund of the taxes she paid on her SBP compensation due to her retroactive qualification for nontaxable DIC payments. Ebert supported her request with IRS form 1042S, which showed the tax that was withheld from the SBP payments. In October 2003, Ebert sent a second letter to the IRS in which she included a copy of her 2001 federal tax return showing the tax withheld from the SBP payments in 2001. In February 2004, Ebert filed a pro se complaint against the United States (defendant) seeking a refund of the $4,887 in taxes that she paid on the SBP payments based on the retroactive conversion of her taxable SBP payments to nontaxable DIC payments. The United States moved for summary judgment. Ebert filed a submission that the court treated as a cross motion for summary judgment.

Rule of Law

Issue

Holding and Reasoning (Merow, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 734,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.

    Unlock this case briefRead our student testimonials
  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.

    Learn about our approachRead more about Quimbee

Here's why 734,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 45,900 briefs, keyed to 984 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 734,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 45,900 briefs - keyed to 984 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership