Legal Opinion
Lapin v. United States
District Court, D. Hawaii
Decided March 18, 1987No. Civ. No. 81-0213PublishedCited by 1 opinion
1Opinion of the Court
DECISION ON MOTION FOR SUMMARY JUDGMENT, AS PERTAINS TO 26 U.S.C. § 265(1)
PENCE, Senior District Judge.
In 1981, Plaintiff commenced this action in this Court seeking a refund for certain income taxes paid to defendant United States for tax year 1975. As a federal employee living in Hawaii during that year, plaintiff had received a cost of living allowance (“COLA”) in addition to his regular salary. Although COLA is exempt from federal income taxes, it is subject to Hawaii *1345income taxes. Plaintiff claimed a deduction on his 1975 federal income tax return for the entire amount of his Hawaii…
2Cases cited11 opinions
- United States v. Frank J. MaybusherCourt of Appeals for the Ninth Circuit · 1984
- Loumar, Inc. v. Charles Smith and Michael J. Smith, Individually and D/B/A S & S SupplyCourt of Appeals for the Fifth Circuit · 1983
- Marsman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Marsman v. CommissionerUnited States Tax Court · 1952
- Hawaiian Trust Company Limited v. United StatesCourt of Appeals for the Ninth Circuit · 1961
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Rodríguez v. Secretario de HaciendaSupreme Court of Puerto Rico · 1994