Robinson v. Commissioner
United States Tax Court
Petitioner's husband, after serving over 10 years on the Police Force of Columbus, Ohio, died on August 30, 1939, from a cause which was not service connected. Upon his death, petitioner became entitled to a pension from the Police Relief Fund of Columbus.
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Petitioner's husband, after serving over 10 years on the Police Force of Columbus, Ohio, died on August 30, 1939, from a cause which was not service connected. Upon his death, petitioner became entitled to a pension from the Police Relief Fund of Columbus. This fund was noncontributory by employees prior to August 1939. Petitioner began receiving a pension from the Police Relief Fund as of August 30, 1939. She continued to receive a pension throughout the year 1958. Prior to January 1, 1951, petitioner had received pension payments totaling over $ 5,000 and for the years 1951 through 1955…
1Opinion of the Court
OPINION
Scott, Judge:
Respondent determined deficiencies in petitioner’s income tax for the calendar years 1956,1957, and 1958 in the amounts of $170, $172, and $178, respectively.
The issue for decision is whether payments received during the calendar years 1956, 1957, and 1958 by petitioner, the widow of a Columbus, Ohio, policeman, from the Columbus Police Relief Fund are includable in her taxable income.
All of the facts have been stipulated and are found accordingly.
Petitioner, a resident of Columbus, Ohio, filed individual income tax returns with the district director of internal revenue at…
2Cases cited12 opinions
- Mildred W. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
- Marian Essenfeld v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
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- Mell v. State Ex Rel. FritzOhio Supreme Court · 1935
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