Neill v. Commissioner
United States Tax Court
Pension received by policeman by reason of retirement for disability incurred in the line of duty held exempt under section 22 (b) (5), I. R. C.
1Opinion of the Court
FINDINGS OF FACT AND OPINION.
Raum, Judge:
The respondent determined a deficiency in the income tax of the petitioner for the year 1946 in the amount of $228. The sole question is whether $1,355.76 received by the petitioner in 1946 from the Police Department of the city of Baltimore, Maryland, is exempt from tax under the provisions of section 22 (b) (5) of the Internal Revenue Code.
The petitioner, a resident of Baltimore, Maryland, filed his income tax return for the calendar year 1946, with the collector of internal revenue, Baltimore, Maryland. He had been appointed to the Baltimore Police…
2Cases cited2 opinions
- Frye v. United StatesDistrict Court, District of Columbia · 1947
- Simms v. CommissionerUnited States Tax Court · 1951
3Cited by26 opinions
- Take v. CommissionerUnited States Tax Court · 1984
- John L. Kane, Jr. v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Dyer v. CommissionerUnited States Tax Court · 1979
- Walter F. Freeman v. United StatesCourt of Appeals for the Ninth Circuit · 1959
- Conroy v. CommissionerUnited States Tax Court · 1964
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