Conroy v. Commissioner
United States Tax Court
Petitioners, former members of a city police department, were retired on account of physical disability prior to the taxable years and received payments, continuing through the taxable years, from a special fund administered by the department made up of fines imposed on policemen, rewards, contributions by the member employees, and appropriations by the city, from which fund payments were made without any allocation as to source to members who had retired voluntarily after…
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Petitioners, former members of a city police department, were retired on account of physical disability prior to the taxable years and received payments, continuing through the taxable years, from a special fund administered by the department made up of fines imposed on policemen, rewards, contributions by the member employees, and appropriations by the city, from which fund payments were made without any allocation as to source to members who had retired voluntarily after reaching the age of 60 and after 30 years of service, to members involuntarily retired at age 70, to members retired on…
1Opinion of the Court
OPINION
Kern, Judge:
It is respondent’s position that the amounts received by petitioners from the special fund are amounts received by them as annuities. As such they would be includable in petitioners’ gross incomes under section 72 of the Internal Revenue Code of 1954,2 the pertinent parts of which are set out in the margin. Respondent alternatively argues that if tbe amounts received by petitioners may be characterized as amounts received through accident or health insurance they are attributable to contributions by the employer which were not includable in the gross incomes of the…
2Cases cited8 opinions
- Haynes v. United StatesSupreme Court of the United States · 1957
- Neill v. CommissionerUnited States Tax Court · 1951
- Trappey v. CommissionerUnited States Tax Court · 1960
- Brown v. CommissionerUnited States Tax Court · 1955
- Commissioner of Internal Revenue v. William L. Winter and Eunice R. WinterCourt of Appeals for the Third Circuit · 1962
3 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Walsh v. United StatesDistrict Court, E.D. New York · 1970
- Robinson v. CommissionerUnited States Tax Court · 1964
- Lilly v. CommissionerUnited States Tax Court · 1965
- Bialecki v. CommissionerUnited States Tax Court · 1964
- Bigley v. United StatesDistrict Court, E.D. Missouri · 1966
12 more not listed; retrieve them via the Exa API.