Sims v. Commissioner
United States Tax Court
The husband-petitioner, an Associate Justice of the Court of Appeal of the State of California, is an active participant in the State's pension plan for judges and is required by law to make contributions to the Judges' Retirement Fund. Benefits provided from the Fund include retirement annuities, disability benefits, and survivor benefits. Retirement annuities are a percentage of the current salary of the office.
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The husband-petitioner, an Associate Justice of the Court of Appeal of the State of California, is an active participant in the State's pension plan for judges and is required by law to make contributions to the Judges' Retirement Fund. Benefits provided from the Fund include retirement annuities, disability benefits, and survivor benefits. Retirement annuities are a percentage of the current salary of the office. When the husband-petitioner became entitled to current retirement at the maximum percentage, he did not then retire. Thereafter, the State continued to withhold his mandatory…
1Opinion of the Court
Richard M. Sims, Jr., and Dale A. Sims, Petitioners v. Commissioner of Internal Revenue, Respondent
Sims v. Commissioner
Docket No. 3107-76
United States Tax Court
72 T.C. 996; 1979 U.S. Tax Ct. LEXIS 69;
August 29, 1979, Filed
Decision will be entered under Rule 155.
The husband-petitioner, an Associate Justice of the Court of Appeal of the State of California, is an active participant in the State's pension plan for judges and is required by law to make contributions to the Judges' Retirement Fund. Benefits provided from the Fund include retirement annuities, disability benefits, and survivor…
2Cases cited28 opinions
- Bolling v. SharpeSupreme Court of the United States · 1954
- Johnson v. RobisonSupreme Court of the United States · 1974
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Feistman v. CommissionerUnited States Tax Court · 1974
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