Legal Opinion
Davis v. United States
District Court, S.D. West Virginia
Decided February 26, 1971No. CA-68-28-CHPublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION
FIELD, Chief Judge.
The question presented in this case is whether payments received by the plaintiff as the widow of a deceased judge from the West Virginia Judges’ Retirement Fund are covered for federal income tax purposes by Sections 101(a) and 101(d) of the Internal Revenue Code of 1954, as plaintiff contends, or by Sections 101(b) and 72(b) as contended by the Government.
In 1949 the West Virginia Legislature established a retirement system for judges of any court of record in the State. West Virginia Code, Chapter 51, Article 9. The system is funded by a Judges’…
2Cases cited5 opinions
- Helvering v. Le GierseSupreme Court of the United States · 1941
- Central Bank of Washington v. HumeSupreme Court of the United States · 1888
- Securities & Exchange Commission v. Variable Annuity Life InsuranceSupreme Court of the United States · 1959
- Marian Essenfeld v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- A. C. Ross, District Director of Internal Revenue, Atlanta, Georgia v. Suzanne Odom, Individually and as of the Estate of Benton Odom, DeceasedCourt of Appeals for the Fifth Circuit · 1968
3Cited by2 opinions
- Florence Y. Barnes v. United StatesCourt of Appeals for the Seventh Circuit · 1986
- Edgar v. Comm'rUnited States Tax Court · 1979