Brownholtz v. Commissioner
United States Tax Court
T, a former United States Civil Service employee, was retired on disability. In 1973, prior to T's attainment of mandatory retirement age, T received annuity payments from the United States Civil Service Retirement System. Held, in respect of the 1973 annuity payments to T, T is not entitled to the "sick pay exclusion" under sec. 105(d), I.R.C. 1954, in addition to the sec. 72(d) exclusion for recovery of his contribution to the retirement system.
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T, a former United States Civil Service employee, was retired on disability. In 1973, prior to T's attainment of mandatory retirement age, T received annuity payments from the United States Civil Service Retirement System. Held, in respect of the 1973 annuity payments to T, T is not entitled to the "sick pay exclusion" under sec. 105(d), I.R.C. 1954, in addition to the sec. 72(d) exclusion for recovery of his contribution to the retirement system. Sec. 1.72-15(b), (d), and (i), Income Tax Regs.
1Opinion of the Court
William W. Brownholtz and Anna M. Brownholtz, Petitioners v. Commissioner of Internal Revenue, Respondent
Brownholtz v. Commissioner
Docket No. 2443-77
United States Tax Court
71 T.C. 332; 1978 U.S. Tax Ct. LEXIS 18;
December 4, 1978, Filed
Decision will be entered for the respondent.
T, a former United States Civil Service employee, was retired on disability. In 1973, prior to T's attainment of mandatory retirement age, T received annuity payments from the United States Civil Service Retirement System. Held, in respect of the 1973 annuity payments to T, T is not entitled to the "sick pay exclusion"…
2Cases cited13 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Commissioner v. Lincoln Savings & Loan Ass'nSupreme Court of the United States · 1971
- George R. Tollefsen and Margaret A. Tollefsen v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
- Lincoln Sav. & Loan Asso. v. CommissionerUnited States Tax Court · 1968
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