Brown v. Commissioner
United States Tax Court
Held: Civil Service disability retirement pension is includable in income for Federal income tax purposes. Petitioner's liability for additions to tax under sections 6651(a)(1), 6653(a), 6653(a)(1), and 6654(a) redetermined.
1Opinion of the Court
KENNETH AUSTIN BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brown v. Commissioner
Docket No. 16972-87.
United States Tax Court
T.C. Memo 1989-89; 1989 Tax Ct. Memo LEXIS 78; 56 T.C.M. (CCH) 1388; T.C.M. (RIA) 89089;
February 28, 1989.
Held: Civil Service disability retirement pension is includable in income for Federal income tax purposes. Petitioner's liability for additions to tax under sections 6651(a)(1), 6653(a), 6653(a)(1), and 6654(a) redetermined.
Kenneth Austin Brown, pro se.
Ruud L. DuVall, for the respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WHITAKER, Judge:…
2Cases cited7 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Bagur v. Comm'rUnited States Tax Court · 1976
- Aimee D. Bagur v. Commissioner of Internal Revenue, Barbara M. Hansen v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1979
- Hugh Smith, Inc. v. CommissionerUnited States Tax Court · 1947
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Dana Corp. v. United StatesDistrict Court, N.D. Ohio · 1991