Legal Opinion
Lawrence J. Cohen and Marilyn P. Cohen v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided October 20, 1976No. 75-1578PublishedCited by 20 opinions
1Per curiam
We affirm the Tax Court. 1
The taxpayers’ argument that amounts withheld from a Civil Service employee’s base pay and deposited to the Civil Service retirement and disability fund be deemed an “employer contribution” and thus not includable in the taxpayers’ current gross income has been firmly rejected by the Third, Fourth, and Sixth Circuits. (Hogan v. United States (6th Cir. 1975) 513 F.2d 170; Megibow v. Commissioner (3d Cir. 1955) 218 F.2d 687; Miller v. Commissioner (4th Cir. 1944) 144 F.2d 287.) We expressly adopt the reasoning of Hogan v. United States, supra.
The Taxpayers’ reliance on…
2Cases cited5 opinions
- Pennie v. ReisSupreme Court of the United States · 1889
- Miller v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1944
- George J. Hogan and Marian M. Hogan v. United StatesCourt of Appeals for the Sixth Circuit · 1975
- Isaiah and Regina Megibow v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1955
- Cohen v. CommissionerUnited States Tax Court · 1974
3Cited by20 opinions
- Sibla v. CommissionerUnited States Tax Court · 1977
- Tucker v. CommissionerUnited States Tax Court · 1978
- Sims v. CommissionerUnited States Tax Court · 1979
- Edward J. Kosmal, and Nili H. Kosmal v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Lonny F. Zwiener and Ardith E. Zwiener v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
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