Robinson v. Commissioner
United States Tax Court
Petitioner's husband, after serving over 10 years on the Police Force of Columbus, Ohio, died on August 30, 1939, from a cause which was not service connected. Upon his death, petitioner became entitled to a pension from the Police Relief Fund of Columbus.
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Petitioner's husband, after serving over 10 years on the Police Force of Columbus, Ohio, died on August 30, 1939, from a cause which was not service connected. Upon his death, petitioner became entitled to a pension from the Police Relief Fund of Columbus. This fund was noncontributory by employees prior to August 1939. Petitioner began receiving a pension from the Police Relief Fund as of August 30, 1939. She continued to receive a pension throughout the year 1958. Prior to January 1, 1951, petitioner had received pension payments totaling over $ 5,000 and for the years 1951 through 1955…
1Opinion of the Court
Lottie Robinson, Petitioner, v. Commissioner of Internal Revenue, Respondent
Robinson v. Commissioner
Docket No. 89819
United States Tax Court
42 T.C. 403; 1964 U.S. Tax Ct. LEXIS 102;
May 18, 1964, Filed
Decision will be entered under Rule 50.
Petitioner's husband, after serving over 10 years on the Police Force of Columbus, Ohio, died on August 30, 1939, from a cause which was not service connected. Upon his death, petitioner became entitled to a pension from the Police Relief Fund of Columbus. This fund was noncontributory by employees prior to August 1939. Petitioner began receiving a pension…
2Cases cited13 opinions
- Mildred W. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
- Marian Essenfeld v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Tighe v. CommissionerUnited States Tax Court · 1959
- Essenfeld v. CommissionerUnited States Tax Court · 1961
- Mell v. State Ex Rel. FritzOhio Supreme Court · 1935
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