Court of Appeals for the Federal Circuit December 29, 1994, 93-5139 (John L. Kane, Jr. v. United States)

LOURIE, Circuit Judge.

John L. Kane, Jr., appeals from the decision of the United States Court of Federal Claims granting the government’s motion to dismiss his claim for a tax refund.

Kane v. United States,

28 Fed.Cl. 10 (1993). Because a judge’s disability retirement pay under 28 U.S.C. § 372(a) (1988) is not excludable from gross income under § 104(a)(1) of the Internal Revenue Code, 26 U.S.C.