Davidson v. Commissioner
United States Tax Court
Held, that the amount which the principal petitioner paid during the taxable year through withholdings from his salary, as his employee contributions to the qualified pension and insurance plan of his employer, does not constitute an allowable deduction under section 162 or any other section of the Internal Revenue Code of 1954.
1Opinion of the Court
John P. Davidson, Jr., and Mary R. Davidson, Petitioners, v. Commissioner of Internal Revenue, Respondent
Davidson v. Commissioner
Docket No. 732-62
United States Tax Court
42 T.C. 766; 1964 U.S. Tax Ct. LEXIS 73;
July 23, 1964, Filed
Decision will be entered for the respondent.
Held, that the amount which the principal petitioner paid during the taxable year through withholdings from his salary, as his employee contributions to the qualified pension and insurance plan of his employer, does not constitute an allowable deduction under section 162 or any other section of the Internal Revenue Code of…
2Cases cited3 opinions
- Miller v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1944
- Taylor v. CommissionerUnited States Tax Court · 1943
- Davidson v. CommissionerUnited States Tax Court · 1964