Money v. Commissioner
United States Tax Court
Held, the mitigation provisions of secs. 1311 through 1314, I.R.C. 1954, are not applicable where there has been no determination within the meaning of sec. 1313(a).
1Opinion of the Court
OPINION
SIMPSON, Judge:
The Commissioner determined a deficiency of $1,691.14 in the petitioner’s Federal income tax for 1980 and an addition to tax of $84.55 under section 6653(a) of the Internal Revenue Code of 1954.1 The issue for decision is whether the mitigation provisions of sections 1311 through 1314 are applicable to a payment received by the petitioner in connection with his retirement fund.
All of the facts have been stipulated, and those facts are so found.
The petitioner, Danny K. Money, maintained his permanent residence in Lafayette, Indiana, at the time he filed his petition in…
2Cases cited9 opinions
- B. C. Cook & Sons, Inc. v. CommissionerUnited States Tax Court · 1975
- B. C. Cook & Sons, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1978
- United States v. W. A. Rushlight, Raymond G. Rushlight, and W. A. Rushlight, of the Estate of Betty Rushlight, DeceasedCourt of Appeals for the Ninth Circuit · 1961
- Ballard v. Board of Trustees of Police Pension FundIndiana Supreme Court · 1975
- Heineman v. United StatesUnited States Court of Claims · 1968
4 more not listed; retrieve them via the Exa API.
3Cited by62 opinions
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Abeles v. CommissionerUnited States Tax Court · 1988
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1991
- Cluck v. CommissionerUnited States Tax Court · 1995
- McLaine v. CommissionerUnited States Tax Court · 2012
57 more not listed; retrieve them via the Exa API.