Bohner v. Commissioner
United States Tax Court
While P worked for the Federal Government, he participated in the Civil Service Retirement System (CSRS). After P retired, he received a letter explaining that he could elect to increase his CSRS retirement annuity by remitting a fixed sum. P remitted the funds to CSRS. Because P did not have sufficient funds in his bank account, he borrowed a portion of the fixed sum.
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While P worked for the Federal Government, he participated in the Civil Service Retirement System (CSRS). After P retired, he received a letter explaining that he could elect to increase his CSRS retirement annuity by remitting a fixed sum. P remitted the funds to CSRS. Because P did not have sufficient funds in his bank account, he borrowed a portion of the fixed sum. P paid off the loan and replenished his bank account by making withdrawals from his traditional individual retirement account (IRA). P did not report any of the amounts he withdrew from his IRA as taxable income. P contends…
1Opinion of the Court
DENNIS E. BOHNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bohner v. Comm'r
Docket No. 24166-12
United States Tax Court
143 T.C. 224; 2014 U.S. Tax Ct. LEXIS 41; 143 T.C. No. 11;
September 23, 2014, Decided
Decision will be entered for respondent.
While P worked for the Federal Government, he participated in the Civil Service Retirement System (CSRS). After P retired, he received a letter explaining that he could elect to increase his CSRS retirement annuity by remitting a fixed sum. P remitted the funds to CSRS. Because P did not have sufficient funds in his bank account, he…
Also in this document: Concurrence; Dissent · Halpern; Dissent · Buch.
2Cases cited52 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Atlantic Cleaners & Dyers, Inc. v. United StatesSupreme Court of the United States · 1932
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- BedRoc Limited, LLC v. United StatesSupreme Court of the United States · 2004
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