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
William J. Beer and Dora Beer, Petitioners v. Commissioner of Internal Revenue, Respondent
Beer v. Commissioner
Docket Nos. 2988-72, 8187-73, 4479-74
United States Tax Court
64 T.C. 879; 1975 U.S. Tax Ct. LEXIS 83;
August 18, 1975, Filed
Decisions will be entered for the respondent.
Held, petitioner, a Michigan State court judge, is not entitled to exclude his salary from income under the United States or Michigan Constitution.
Joseph F. Dillon, for the petitioners.
James E. Keeton, Jr., for the respondent.
Wiles, Judge.
WILES
OPINION
Respondent determined deficiencies in petitioners' income taxes as…
2Cases cited17 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
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