Brownholtz v. Commissioner
United States Tax Court
T, a former United States Civil Service employee, was retired on disability. In 1973, prior to T's attainment of mandatory retirement age, T received annuity payments from the United States Civil Service Retirement System. Held, in respect of the 1973 annuity payments to T, T is not entitled to the "sick pay exclusion" under sec. 105(d), I.R.C. 1954, in addition to the sec. 72(d) exclusion for recovery of his contribution to the retirement system.
Read the full summary
T, a former United States Civil Service employee, was retired on disability. In 1973, prior to T's attainment of mandatory retirement age, T received annuity payments from the United States Civil Service Retirement System. Held, in respect of the 1973 annuity payments to T, T is not entitled to the "sick pay exclusion" under sec. 105(d), I.R.C. 1954, in addition to the sec. 72(d) exclusion for recovery of his contribution to the retirement system. Sec. 1.72-15(b), (d), and (i), Income Tax Regs.
1Opinion of the Court
Raum, Judge:
The Commissioner determined a deficiency in petitioners’ 1973 Federal income taxes in the amount of $1,520.40. Petitioners received U.S. Civil Service disability retirement annuity payments during 1973. The only issue to be decided is whether petitioners may exclude from gross income a portion of the payments as sick pay under section 105(d),1 while excluding the remainder in the same year under section 72(d) as tax-free recovery of the retired employee’s contribution to the Civil Service Retirement System.
FINDINGS OF FACT
Some of the facts have been stipulated. The stipulation of…
2Cases cited12 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Commissioner v. Lincoln Savings & Loan Ass'nSupreme Court of the United States · 1971
- George R. Tollefsen and Margaret A. Tollefsen v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
- Lincoln Sav. & Loan Asso. v. CommissionerUnited States Tax Court · 1968
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Haar v. CommissionerUnited States Tax Court · 1982
- Slechter v. CommissionerUnited States Tax Court · 1987
- Woodford v. CommissionerUnited States Tax Court · 1979
- Turney v. CommissionerUnited States Tax Court · 1987
- Brownholtz v. CommissionerUnited States Tax Court · 1978
6 more not listed; retrieve them via the Exa API.