Legal Opinion
Edward C. Heard and Cora L. Heard v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided January 31, 1964No. 17404PublishedCited by 25 opinions
1Opinion of the Court
MATTHES, Circuit Judge.
The broad question presented in this review proceeding is whether the amount received by Edward C. Heard (hereinafter referred to as “taxpayer”) under the Civil Service Retirement Act (Act) in excess of the amount contributed by him to the retirement fund is taxable income. The Commissioner ruled it was taxable and assessed a deficiency. The Tax Court upheld the deficiency assessment, 40 T.C. 7 (1963), and for reasons hereinafter stated, we affirm the Tax Court’s decision.
Taxpayer Edward C. Heard and Cora L. Heard, husband and wife, filed a joint federal income tax…
2Cases cited24 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Commissioner v. LoBueSupreme Court of the United States · 1956
19 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- United States v. John William Gotcher Et Ux.Court of Appeals for the Fifth Circuit · 1968
- Shimota v. United StatesUnited States Court of Claims · 1990
- Barr v. CommissionerUnited States Tax Court · 1969
- Sims v. CommissionerUnited States Tax Court · 1979
- Hagar v. CommissionerUnited States Tax Court · 1965
20 more not listed; retrieve them via the Exa API.