Ruggere v. Commissioner
United States Tax Court
Respondent determined that petitioners were taxable on the receipt of certain disability annuity payments received after petitioner-husband reached mandatory retirement age, under secs. 72 and 105(d), I.R.C. 1954, and that such payments were not excludable from income as a pension or annuity received for personal injuries resulting from active service in the armed forces, under sec. 104(a)(4), I.R.C. 1954. Petitioners concede the correctness of respondent's statutory…
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Respondent determined that petitioners were taxable on the receipt of certain disability annuity payments received after petitioner-husband reached mandatory retirement age, under secs. 72 and 105(d), I.R.C. 1954, and that such payments were not excludable from income as a pension or annuity received for personal injuries resulting from active service in the armed forces, under sec. 104(a)(4), I.R.C. 1954. Petitioners concede the correctness of respondent's statutory analysis, but contend that secs. 105(d) and 104(a)(4) unconstitutionally violate due process. Held, secs. 105(d) and 104(a)(4)…
1Opinion of the Court
Nims, Judge:
Respondent determined a deficiency in petitioners’ Federal income tax for the taxable year 1975 of $1,562.1 The issues for decision are (1) the constitutionality of several provisions contained in sections 1042 and 105 pertaining to the treatment of $5,610 of disability payments received by petitioners in 1975: (2) whether petitioners are entitled to deduct $6,032 as an offset against respondent’s inclusion of $5,610 in petitioners’ 1975 income; and (3) whether petitioners were unconstitutionally denied the right to counsel in their prosecution of the instant case.
FINDINGS OF FACT
S…
2Cases cited8 opinions
- Dandridge v. WilliamsSupreme Court of the United States · 1970
- Massachusetts Board of Retirement v. MurgiaSupreme Court of the United States · 1976
- Vance v. BradleySupreme Court of the United States · 1979
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Cupp v. CommissionerUnited States Tax Court · 1975
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Hawkins v. Comm'rUnited States Tax Court · 2003
- In Re DowningUnited States Bankruptcy Court, D. Maryland · 1996
- Friend v. CommissionerUnited States Tax Court · 1990
- Mabry v. CommissionerUnited States Tax Court · 1985
- O'Rourke v. CommissionerUnited States Tax Court · 1993
4 more not listed; retrieve them via the Exa API.