Lilly v. Commissioner
United States Tax Court
Petitioner is the widow of Clarence Lilly who for many years prior to 1948 was a member of the Baltimore City Police Department. Clarence retired in 1948 and died in 1955. While a member he contributed 2 percent of his salary to a "Special Fund" provided by the city to be used for retirement purposes. In addition to the special fund, the department maintained a "Special Fund for Widows."
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Petitioner is the widow of Clarence Lilly who for many years prior to 1948 was a member of the Baltimore City Police Department. Clarence retired in 1948 and died in 1955. While a member he contributed 2 percent of his salary to a "Special Fund" provided by the city to be used for retirement purposes. In addition to the special fund, the department maintained a "Special Fund for Widows." In order to be covered by the widow's fund, an employee had to be covered by the special fund; had to elect coverage by the widow's fund; and had to contribute an additional 2 percent of his salary to the…
1Opinion of the Court
Laura V. Lilly, Petitioner, v. Commissioner of Internal Revenue, Respondent
Lilly v. Commissioner
Docket No. 1284-63
United States Tax Court
45 T.C. 168; 1965 U.S. Tax Ct. LEXIS 14;
November 26, 1965, Filed
Decision will be entered for the respondent.
Petitioner is the widow of Clarence Lilly who for many years prior to 1948 was a member of the Baltimore City Police Department. Clarence retired in 1948 and died in 1955. While a member he contributed 2 percent of his salary to a "Special Fund" provided by the city to be used for retirement purposes. In addition to the special fund, the department…
2Cases cited8 opinions
- Baggett v. BullittSupreme Court of the United States · 1964
- Marian Essenfeld v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Edward C. Heard and Cora L. Heard v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Essenfeld v. CommissionerUnited States Tax Court · 1961
- Conroy v. CommissionerUnited States Tax Court · 1964
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