Bruns v. Commissioner
United States Tax Court
Held, amounts withheld from the salary of petitioner during 1960 and contributed to the New Jersey Consolidated Police and Firemen's Pension Fund constitute income taxable to him under section 61(a), I.R.C. 1954.
1Opinion of the Court
Gerard J. Bruns and Grace L. Bruns v. Commissioner.
Bruns v. Commissioner
Docket No. 1962-63.
United States Tax Court
T.C. Memo 1965-74; 1965 Tax Ct. Memo LEXIS 254; 24 T.C.M. (CCH) 403; T.C.M. (RIA) 65074;
April 2, 1965
Held, amounts withheld from the salary of petitioner during 1960 and contributed to the New Jersey Consolidated Police and Firemen's Pension Fund constitute income taxable to him under section 61(a), I.R.C. 1954.
Alvin C. Martin, for the petitioners. Robert E. Shapiro, for the respondent.
WITHEY
Memorandum Opinion
WITHEY, Judge: Respondent has determined a deficiency in petitioners'…
2Cases cited9 opinions
- Commissioner v. SmithSupreme Court of the United States · 1945
- Brodie v. CommissionerUnited States Tax Court · 1942
- Miller v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1944
- Taylor v. CommissionerUnited States Tax Court · 1943
- McFeely v. Board of Pension CommissionersSupreme Court of New Jersey · 1948
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