Dennis E. Bohner v. Commissioner

143 T.C. No. 11

UNITED STATES TAX COURT DENNIS E. BOHNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24166-12. September 23, 2014. While P worked for the Federal Government, he participated in the Civil Service Retirement System (CSRS). After P retired, he received a letter explaining that he could elect to increase his CSRS retirement annuity by remitting a fixed sum. P remitted the funds to CSRS. Because P did not have sufficient funds in his bank account, he borrowed a portion of the fixed sum. P paid off the loan and replenished his bank account by making…