Boystel v. Commissioner
United States Tax Court
Pension payments received by a policeman by reason of his retirement for disability resulting from injuries incurred in the line of duty, held exempt under section 104(a)(1), Internal Revenue Code of 1954.
1Opinion of the Court
Alva O. Boystel and Maude Boystel v. Commissioner.
Boystel v. Commissioner
Docket No. 80438.
United States Tax Court
T.C. Memo 1961-146; 1961 Tax Ct. Memo LEXIS 208; 20 T.C.M. (CCH) 735; T.C.M. (RIA) 61146;
May 19, 1961
Pension payments received by a policeman by reason of his retirement for disability resulting from injuries incurred in the line of duty, held exempt under section 104(a)(1), Internal Revenue Code of 1954.
Curtis H. Porter, Esq., 145 N. High St., Columbus, Ohio, for the petitioners. Donald P. Krainess, Esq., for the respondent.
VAN FOSSAN
Memorandum Findings of Fact and Opinion
Responden…
2Cases cited7 opinions
- Simms v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1952
- Neill v. CommissionerUnited States Tax Court · 1951
- Frye v. United StatesDistrict Court, District of Columbia · 1947
- Simms v. CommissionerUnited States Tax Court · 1951
- Brown v. CommissionerUnited States Tax Court · 1955
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Carlton v. United StatesUnited States Court of Claims · 1985