Winter v. Commissioner
United States Tax Court
Amounts received by an employee pursuant to a pension plan by reason of disability held excludible from gross income under section 105(d), I.R.C. 1954, where employee had not yet attained the age at which other employees of the same corporation customarily retired, even though he might have retired voluntarily during the year in issue.
1Opinion of the Court
OPINION.
Raum, Judge:
Petitioners, husband and wife, filed a joint income tax return for 1956 with the district director of internal revenue at Scranton, Pennsylvania. The question for decision is whether they were entitled to eliminate from gross income payments aggregating $3,732 received by the husband (hereinafter sometimes referred to as petitioner) during that year under a “Péhsion' and Eetirement Plan” of his employer, E. I. DuPont De Nemours and Company. The Commissioner concluded that such payments were not excludible from gross income and accordingly determined a deficiency of…
2Cases cited7 opinions
- Haynes v. United StatesSupreme Court of the United States · 1957
- Epmeier v. United StatesCourt of Appeals for the Seventh Circuit · 1952
- Trappey v. CommissionerUnited States Tax Court · 1960
- Sibole v. CommissionerUnited States Tax Court · 1957
- Jackson v. CommissionerUnited States Tax Court · 1957
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Conroy v. CommissionerUnited States Tax Court · 1964
- Commissioner of Internal Revenue v. William L. Winter and Eunice R. WinterCourt of Appeals for the Third Circuit · 1962
- Walsh v. United StatesDistrict Court, E.D. New York · 1970
- Corkum v. United StatesDistrict Court, D. Massachusetts · 1962
- Bigley v. United StatesDistrict Court, E.D. Missouri · 1966
7 more not listed; retrieve them via the Exa API.