Williams v. Commissioner
United States Tax Court
Petitioner, who spent roughly 20 percent of his more than 30 years of Federal service, married and domiciled in community property States and the balance in noncommunity property States, started to receive his civil service retirement annuity, to which he had made contribution throughout his career, while domiciled in Arizona.
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Petitioner, who spent roughly 20 percent of his more than 30 years of Federal service, married and domiciled in community property States and the balance in noncommunity property States, started to receive his civil service retirement annuity, to which he had made contribution throughout his career, while domiciled in Arizona. Held, under these facts, the retirement income is "acquired" over a period of time, therefore, it is community property in the proportion that the domicile of the community in a community property State bears to petitioner's entire period of Federal service. This…
1Opinion of the Court
W. F. and Edna M. Williams, Petitioners v. Commissioner of Internal Revenue, Respondent
Williams v. Commissioner
Docket No. 2916-66
United States Tax Court
51 T.C. 346; 1968 U.S. Tax Ct. LEXIS 15;
December 11, 1968, Filed
Decision will be entered for the respondent.
Petitioner, who spent roughly 20 percent of his more than 30 years of Federal service, married and domiciled in community property States and the balance in noncommunity property States, started to receive his civil service retirement annuity, to which he had made contribution throughout his career, while domiciled in Arizona. Held,…
2Cases cited19 opinions
- Goodell v. KochSupreme Court of the United States · 1930
- Porter v. PorterArizona Supreme Court · 1948
- Guye v. GuyeWashington Supreme Court · 1911
- Herring v. BlakeleyTexas Supreme Court · 1965
- Rundle v. WintersArizona Supreme Court · 1931
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