McDonald v. Commissioner
United States Tax Court
Sec. 104(a), I.R.C. 1954. -- Pension payments received by fireman retired after 25 years' service when disability alleged to have been the basis of retirement was not shown to have been incurred in line of duty held not excludible from gross income.
1Opinion of the Court
Tietjens, Judge:
The Commissioner determined deficiencies in income tax for the years 1954 and 1955 in the respective amounts of $218.28 and $269.45.
The question for decision is whether the amounts of $2,045.34 and $2,417.22 received in 1954 and 1955 by Gerald W. McDonald (hereinafter called petitioner) from the Firemen’s Pension Fund of Columbus, Ohio, are excludible from gross income under section 104(a) (1),I.R.C. 1954.
FINDINGS OP PACT.
Some of the facts are stipulated, are so found, and the stipulation and the attached exhibits are included by reference.
Petitioner and his wife, Ruth, reside…
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 by9 opinions
- Take v. CommissionerUnited States Tax Court · 1984
- John L. Kane, Jr. v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Soltero Peralta v. Secretario de Hacienda de Puerto RicoSupreme Court of Puerto Rico · 1962
- Boystel v. CommissionerUnited States Tax Court · 1961
- Wiedmaier v. CommissionerUnited States Tax Court · 1984
4 more not listed; retrieve them via the Exa API.