Lilly v. Commissioner
United States Tax Court
Petitioner is the widow of Clarence Lilly who for many years prior to 1948 was a member of the Baltimore City Police Department. Clarence retired in 1948 and died in 1955. While a member he contributed 2 percent of his salary to a "Special Fund" provided by the city to be used for retirement purposes. In addition to the special fund, the department maintained a "Special Fund for Widows."
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Petitioner is the widow of Clarence Lilly who for many years prior to 1948 was a member of the Baltimore City Police Department. Clarence retired in 1948 and died in 1955. While a member he contributed 2 percent of his salary to a "Special Fund" provided by the city to be used for retirement purposes. In addition to the special fund, the department maintained a "Special Fund for Widows." In order to be covered by the widow's fund, an employee had to be covered by the special fund; had to elect coverage by the widow's fund; and had to contribute an additional 2 percent of his salary to the…
1Opinion of the Court
OPINION
Akundell, Judge:
Respondent determined deficiencies in income tax for the calendar years 1959, 1960, and 1961, in the amounts of $46.15, $59.04, and $64.45, respectively.
Petitioner assigned errors as follows:(a) The Commissioner erred in increasing Petitioner’s taxable income in tbe calendar years at issue by adding thereto 'tbe compensation received from tbe Baltimore City Police Department because tbe same is not subject to tax because it is life insurance and is tax exempt under Section 101(a) of tbe 1954 Code.(b) Tbe Commissioner erred in classifying tbe compensation received by tbe…
2Cases cited7 opinions
- Baggett v. BullittSupreme Court of the United States · 1964
- Marian Essenfeld v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Edward C. Heard and Cora L. Heard v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Essenfeld v. CommissionerUnited States Tax Court · 1961
- Conroy v. CommissionerUnited States Tax Court · 1964
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Bakersfield Energy Partners, LP v. CommissionerCourt of Appeals for the Ninth Circuit · 2009
- Florence Y. Barnes v. United StatesCourt of Appeals for the Seventh Circuit · 1986
- Esposito v. CommissionerUnited States Tax Court · 1970
- Lilly v. CommissionerUnited States Tax Court · 1965