Legal Opinion
Walsh v. United States
District Court, E.D. New York
Decided November 18, 1970No. 68-C-686PublishedCited by 11 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
JUDD, District Judge.
This is an action for a tax i’efund of $576.21 for income taxes alleged to have been wrongfully collected from the plaintiffs. Jurisdiction is confeiTed on this court by Section 1346(a) (1) of Title 28 of the United States Code.
The case presents the question whether pension payments based on a disability retirement shortly before eligibility for service retirement are deductible as “sick pay” after the taxpayer becomes eligible for service retirement.
Facts
Most of the facts have been stipulated, the stipulation being supplemented by official documents…
2Cases cited14 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Dixon v. United StatesSupreme Court of the United States · 1965
- Clair Smith v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Conroy v. CommissionerUnited States Tax Court · 1964
- Commissioner of Internal Revenue v. William L. Winter and Eunice R. WinterCourt of Appeals for the Third Circuit · 1962
9 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Secor v. Penn Service GarageSupreme Court of New Jersey · 1955
- Gene W. And Jule C. Reardon v. United StatesCourt of Appeals for the Tenth Circuit · 1974
- Cordell Brooks and Excel C. Brooks v. United StatesCourt of Appeals for the Sixth Circuit · 1973
- Jones v. CommissionerUnited States Tax Court · 1978
- Jovick v. United StatesUnited States Court of Claims · 1973
6 more not listed; retrieve them via the Exa API.