Legal Opinion
Frank F. And Judith J. Foil v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided December 26, 1990No. 89-4415PublishedCited by 51 opinions
1Per curiam
The question presented by this appeal is whether amounts withheld from Judge Foil’s salary in 1981 and contributed to the Louisiana Retirement Plan for Judges and Officers of the Court (“La. Judicial Plan”) are taxable income for that year. The tax court, rejecting the taxpayer’s arguments, held that the 1981 contributions are taxable as gross income.1
Foil asserts that his 1981 contributions are not taxable based on § 252 of the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) as amending § 457 of the Internal Revenue Code.2 For reasons that will be discussed later, we concur in the *1198de…
2Cases cited11 opinions
- United States v. TurketteSupreme Court of the United States · 1981
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- United States v. BasyeSupreme Court of the United States · 1973
- Stubbs, Overbeck & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- George W. Gino and Emilie R. Gino v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
6 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- Kornman & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 2008
- Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2001
- Sealy Power, Ltd. v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Stephen Babin Betty Boehm Babin v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1994
- Carolyn J. Guilzon, Individually and as of the Estate of Edward J. Guilzon, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1993
46 more not listed; retrieve them via the Exa API.