William J. Beer v. Commissioner of Internal Revenue

Petitioner, William John Beer, appeals from the decision of the Tax Court granting the summary judgment motion of the Commissioner of Internal Revenue (Commissioner) and sustaining the Commissioner’s determination that petitioner was liable for income tax deficiencies totalling $30,-622.52 for the years 1972-1975.

Petitioner, a lawyer and a judge of the Michigan Circuit Court, filed federal income tax returns for the tax years 1972-1975. In each of these returns he set forth the income he received as a state court judge but claimed that this income was exempt from federal taxation under the…