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
Joseph Brandschain and Miriam Brandschain, Petitioners v. Commissioner of Internal Revenue, Respondent
Brandschain v. Commissioner
Docket No. 4995-81
United States Tax Court
80 T.C. 746; 1983 U.S. Tax Ct. LEXIS 91; 80 T.C. No. 36;
April 25, 1983, Filed
Decision will be entered for the respondent.
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…
2Cases cited7 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
2 more not listed; retrieve them via the Exa API.