Brandschain v. Commissioner
United States Tax Court
Held: Retirement pay received by an attorney out of the current earnings of the law firm in which he was a "retired" partner does not qualify for exclusion from self-employment tax under sec. 1402(a)(10), I.R.C. 1954. The attorney continued to perform some services and his fees were turned over to the law firm as provided in the partnership agreement.
1Opinion of the Court
Drennen, Judge:
This case was assigned to and heard by Special Trial Judge John J. Pajak pursuant to the provisions of General Order No. 6, 69 T.C. XV (1978). The Court agrees with and adopts the Special Trial Judge’s opinion which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Pajak, Special Trial Judge:
Respondent determined deficiencies in petitioners’ self-employment tax for 1976 and income tax and self-employment tax for 1977 in the amounts of $1,209 and $1,422, respectively. After a concession by petitioners of $264 in additional interest income, the sole issue for determination is…
2Cases cited6 opinions
- Philbin v. CommissionerUnited States Tax Court · 1956
- Estate of Ellsasser v. CommissionerUnited States Tax Court · 1973
- Jack Starr v. Commissioner of Internal Revenue, Samuel M. Starr v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1959
- Abbott v. CommissionerUnited States Board of Tax Appeals · 1934
- Hillman v. CommissionerUnited States Board of Tax Appeals · 1925
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Schneer v. CommissionerUnited States Tax Court · 1991
- Brandschain v. CommissionerUnited States Tax Court · 1983
- Schneer v. CommissionerUnited States Tax Court · 1991