Sims v. Commissioner
United States Tax Court
The husband-petitioner, an Associate Justice of the Court of Appeal of the State of California, is an active participant in the State's pension plan for judges and is required by law to make contributions to the Judges' Retirement Fund. Benefits provided from the Fund include retirement annuities, disability benefits, and survivor benefits. Retirement annuities are a percentage of the current salary of the office.
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The husband-petitioner, an Associate Justice of the Court of Appeal of the State of California, is an active participant in the State's pension plan for judges and is required by law to make contributions to the Judges' Retirement Fund. Benefits provided from the Fund include retirement annuities, disability benefits, and survivor benefits. Retirement annuities are a percentage of the current salary of the office. When the husband-petitioner became entitled to current retirement at the maximum percentage, he did not then retire. Thereafter, the State continued to withhold his mandatory…
1Opinion of the Court
OPINION
Chabot, Judge:*
Respondent,¡ determined deficiencies in petitioners’ Federal individual income tax for the calendar years1 1973 and 1974 in the amounts of $1,451 and $1,570, respectively.
The issue to be decided is whether petitioners are taxable on amounts withheld from the husband-petitioner’s salary as contributions to California’s Judges’ Retirement Fund where the retirement benefits payable under California’s Judges’ Retirement Law2 are not likely to be increased because of these contributions.3
All of the facts have been stipulated; the stipulation and the stipulated exhibits are…
2Cases cited27 opinions
- Bolling v. SharpeSupreme Court of the United States · 1954
- Johnson v. RobisonSupreme Court of the United States · 1974
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Feistman v. CommissionerUnited States Tax Court · 1974
22 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Wedvik v. CommissionerUnited States Tax Court · 1986
- Foil v. CommissionerUnited States Tax Court · 1989
- Huff v. CommissionerUnited States Tax Court · 1983
- Principal Life Insurance v. United StatesUnited States Court of Federal Claims · 2006
- Trinova Corp. v. CommissionerUnited States Tax Court · 1997
15 more not listed; retrieve them via the Exa API.