Brittelle v. Commissioner
United States Tax Court
Held, pension received by petitioner from Milwaukee public schoolteachers' annuity and retirement fund constitutes taxable income to petitioner.
1Opinion of the Court
OPINION.
DRennen, Judge:
This case was submitted on a stipulation of facts with exhibits attached, which are incorporated herein by this reference.
Petitioner is an individual residing in Barton, Wisconsin. She filed a timely income tax return for the year 1953, on a calendar year basis, with the district director of internal revenue at Milwaukee, Wisconsin.
Petitioner was employed as a teacher in the public schools of Milwaukee from 1930 through January 1947. During the year 1953, petitioner received the sum of $1,149.96 from the Milwaukee public school teachers’ annuity and retirement fund as…
2Cases cited7 opinions
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- State ex rel. Dudgeon v. LevitanWisconsin Supreme Court · 1923
- State ex rel. Wisconsin Lutheran High School Conference v. SinarWisconsin Supreme Court · 1954
- State ex rel. Harbach v. Mayor of MilwaukeeWisconsin Supreme Court · 1926
- Allen Kaiser, Plaintiff-Appelllant v. United StatesCourt of Appeals for the Seventh Circuit · 1958
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Edward C. Heard and Cora L. Heard v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Brittelle v. CommissionerUnited States Tax Court · 1959
- Butler v. CommissionerUnited States Tax Court · 1987