Taylor v. Commissioner
United States Tax Court
The amount withheld in 1939 and 1940 under the Civil Service Retirement Act from the pay of a United States Civil Service employee on the cash basis, held, to be within his gross income.
1Opinion of the Court
OPINION.
Opfer. Judge:
The Commissioner determined a deficiency of $6.52 in Cecil W. Taylor’s 1939 income tax and a deficiency of $7.37 in Malcolm D. and Martha Ann Miller’s. 1940 joint income tax. Both deficiencies result from the inclusion in the taxpayer’s income of amounts withheld,1 under the Civil Service Retirement Act, from the taxpayer’s basic pay as an employee in the Civil Service of the United States.
The taxpayer, Cecil W. Taylor, resides in Washington, D. C., and filed his income tax return for 1939 on a cash basis with the collector at Baltimore. Maryland. He has been a classified…
2Cases cited11 opinions
- Lynch v. United StatesSupreme Court of the United States · 1934
- Dodge v. Board of Ed. of ChicagoSupreme Court of the United States · 1937
- Pennie v. ReisSupreme Court of the United States · 1889
- Dismuke v. United StatesSupreme Court of the United States · 1936
- Retirement Board v. McGovernSupreme Court of Pennsylvania · 1934
6 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Feistman v. CommissionerUnited States Tax Court · 1974
- Miller v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1944
- Sibla v. CommissionerUnited States Tax Court · 1977
- Lincoln Electric Co. v. CommissionerUnited States Tax Court · 1946
- Cohen v. CommissionerUnited States Tax Court · 1974
37 more not listed; retrieve them via the Exa API.