Davidson v. Commissioner
United States Tax Court
Held, that the amount which the principal petitioner paid during the taxable year through withholdings from his salary, as his employee contributions to the qualified pension and insurance plan of his employer, does not constitute an allowable deduction under section 162 or any other section of the Internal Revenue Code of 1954.
1Opinion of the Court
Pierce, Judge:
The Commissioner determined a deficiency of $89.86 in the petitioners’ income tax for their taxable year 1959. This deficiency resulted solely from the Commissioner’s determination that the amount of $408.50 which the principal petitioner paid during said taxable year through withholdings from his salary, as his employee contributions to the qualified pension and insurance plan of his employer, does not constitute an allowable deduction under section 162 or any other section of the Internal Revenue Code of 1954. The sole issue to be here decided is the correctness of this…
2Cases cited2 opinions
- Miller v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1944
- Taylor v. CommissionerUnited States Tax Court · 1943
3Cited by11 opinions
- Sims v. CommissionerUnited States Tax Court · 1979
- Simenstad v. United StatesDistrict Court, N.D. California · 1971
- Atwood v. CommissionerUnited States Tax Court · 1975
- Summers v. CommissionerUnited States Tax Court · 1972
- Davidson v. CommissionerUnited States Tax Court · 1964
6 more not listed; retrieve them via the Exa API.