Legal Opinion
Michael J. Berman v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided February 13, 1991No. 90-1356PublishedCited by 7 opinions
1Opinion of the Court
SUHRHEINRICH, Circuit Judge.
Petitioner/taxpayer Michael J. Berman appeals from a tax court decision holding that payments he received from his employers’ defined benefit plan and pension plan were not excludable from his gross income under 26 U.S.C. § 105(c) (1954). 1 For the reasons stated below, we AFFIRM.
I
Taxpayer practiced osteopathic medicine from 1972 until August, 1979, for Grand Medical Clinic, P.C. (“Grand”) and Glendale Medical Laboratories, Inc. (“Glendale”), two personal service corporations which he wholly owned. 2 Glendale provided retirement benefits for its employees through…
2Cases cited12 opinions
- First Charter Financial Corp., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the First Circuit · 1982
- Randall L. Beisler and Judith K. Beisler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Joseph Policy William Driscoll John Chufo v. The Powell Pressed Steel CompanyCourt of Appeals for the Sixth Circuit · 1985
- Hines v. CommissionerUnited States Tax Court · 1979
- Stewart and Lillian Caplin v. United StatesCourt of Appeals for the Second Circuit · 1983
7 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Craft v. United StatesDistrict Court, S.D. Indiana · 1995
- Wright v. Comm'rUnited States Tax Court · 2005
- Stolte v. CommissionerUnited States Tax Court · 1999
- Armstrong v. CommissionerUnited States Tax Court · 1993
- Burnside v. CommissionerUnited States Tax Court · 1994
2 more not listed; retrieve them via the Exa API.