Foil v. Commissioner
United States Tax Court
In 1981, petitioner-husband, a District Court judge of the State of Louisiana, contributed 11 percent of his judicial salary to the Louisiana State Employees' Retirement System, in accordance with Louisiana statutes. Louisiana contributed an amount equal to another 9 percent.
Read the full summary
In 1981, petitioner-husband, a District Court judge of the State of Louisiana, contributed 11 percent of his judicial salary to the Louisiana State Employees' Retirement System, in accordance with Louisiana statutes. Louisiana contributed an amount equal to another 9 percent. Held: 1. Petitioner-husband's contributions are not excludable from his 1981 income under sec. 457, I.R.C. 1954, or sec. 131(c)(3) of the Revenue Act of 1978 as amended by sec. 252 of the Tax Equity and Fiscal Responsibility Act of 1982; 2. Petitioner-husband's contributions are not excludable from his 1981 income under…
1Opinion of the Court
Chabot, Judge:
Respondent determined a deficiency in Federal individual income tax against petitioners for 1981 in the amount of $3,046.64. The issues for decision are as follows:(1) Whether the relevant plan is the “Judicial Plan” (established under Louisiana Revised Statutes 13:11-26) or the “System’s Plan” (established under La.R.S. 13:11-26 (West Supp. 1987), 24:36, 42:541-719, and 56:681-692);(2) Whether the Judicial Plan is a “qualified State judicial plan” as defined by section 131(c)(3) of the Revenue Act of 1978, 92 Stat. 2782 (hereinafter sometimes referred to as R.A. 1978) as added…
2Cases cited29 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Tennessee Valley Authority v. HillSupreme Court of the United States · 1978
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Aaron v. Securities & Exchange CommissionSupreme Court of the United States · 1980
- Barr v. United StatesSupreme Court of the United States · 1945
24 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Cal-Maine Foods, Inc. v. CommissionerUnited States Tax Court · 1989
- Parker v. ParkerMississippi Supreme Court · 1994
- Roberts v. CommissionerUnited States Tax Court · 2013
- Bergersen v. CommissionerUnited States Tax Court · 1995
- HAN v. COMMISSIONERUnited States Tax Court · 2002
28 more not listed; retrieve them via the Exa API.