Beer v. Commissioner
United States Tax Court
Held, petitioner, a Michigan State court judge, is not entitled to exclude his salary from income under the United States or Michigan Constitution.
1Opinion of the Court
OPINION
Wiles, Judge:
Respondent determined deficiencies in petitioners’ income taxes as follows:
Year Deficiency
1969_ $7,865.02
1970_ 7,185.22
1971_ 1 3,854.40
After concession of one issue by petitioners, the only issue for decision is whether William J. Beer (hereinafter petitioner) is entitled to exclude his Michigan judicial salary from income under the United States or Michigan Constitution.
This case was fully stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure.
Petitioner and Dora Beer, husband and wife, resided in Berkley, Mich., when their petitions were filed. Their…
2Cases cited16 opinions
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- Collector v. DaySupreme Court of the United States · 1871
- Helvering v. GerhardtSupreme Court of the United States · 1938
- Evans v. GoreSupreme Court of the United States · 1920
- Florida v. MellonSupreme Court of the United States · 1927
11 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- William J. Beer v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- Beer v. CommissionerUnited States Tax Court · 1982
- Beer v. CommissionerUnited States Tax Court · 1975