Yegan v. Commissioner
United States Tax Court
In 1983, petitioner-husband, a municipal judge of the County of Ventura, State of California, contributed eight percent of his judicial salary to the California Judges' Retirement System. Held, petitioner-husband's contributions are not excludable from his 1983 income under section 457 of the Internal Revenue Code or section 252 of the Tax Equity and Fiscal Responsibility Act of 1982.
1Opinion of the Court
KENNETH R. YEGAN AND CHRISTINE M. YEGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Yegan v. Commissioner
Docket No. 42051-86.
United States Tax Court
T.C. Memo 1989-291; 1989 Tax Ct. Memo LEXIS 291; 57 T.C.M. (CCH) 713; T.C.M. (RIA) 89291;
June 15, 1989; As corrected
In 1983, petitioner-husband, a municipal judge of the County of Ventura, State of California, contributed eight percent of his judicial salary to the California Judges' Retirement System. Held, petitioner-husband's contributions are not excludable from his 1983 income under section 457 of the Internal Revenue Code or…
2Cases cited12 opinions
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- Romine v. Comm'rUnited States Tax Court · 1956
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