Legal Opinion
Snyder Howell v. United States
Court of Appeals for the Seventh Circuit
Decided November 26, 1985No. 85-1078PublishedCited by 36 opinions
1Opinion of the Court
EASTERBROOK, Circuit Judge.
An employer that establishes a pension plan for its employees sometimes contributes funds to the plan on top of the employees’ stated salaries. These are “employers’ contributions” and are not taxable income for the employee until the plan pays benefits to the employee. 26 U.S.C. §§ 401(a), 4Q3, 501(a). The employer alternatively may give the employees higher stated salaries but dedicate some of the salaries to the pension plan. These deductions are “employees’ contributions” and are taxable income to the employee, but corresponding amounts of pension disbursements…
2Cases cited4 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- United States v. BasyeSupreme Court of the United States · 1973
- George J. Hogan and Marian M. Hogan v. United StatesCourt of Appeals for the Sixth Circuit · 1975
- Lonny F. Zwiener and Ardith E. Zwiener v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
3Cited by36 opinions
- Chicago Professional Sports Limited Partnership and Wgn Continental Broadcasting Company v. National Basketball AssociationCourt of Appeals for the Seventh Circuit · 1992
- Bernard A. Levin, Phyllis Levin, Alan T. Hrabosky, and Delores Hrabosky v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1987
- In the Matter of William W. Wagner, Debtor-AppellantCourt of Appeals for the Seventh Circuit · 1986
- Frank F. And Judith J. Foil v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Sears, Roebuck and Co. And Affiliated Corporations, Cross-Appellee v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Seventh Circuit · 1992
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