Feistman v. Commissioner
United States Tax Court
1. Petitioners, employees of the City and County of Los Angeles, belonged to retirement plans which required that portions of their earnings be contributed to their respective retirement funds. Participation in the plans was compulsory and the employees' rights thereunder were nonforfeitable.
Read the full summary
1. Petitioners, employees of the City and County of Los Angeles, belonged to retirement plans which required that portions of their earnings be contributed to their respective retirement funds. Participation in the plans was compulsory and the employees' rights thereunder were nonforfeitable. Held, amounts withheld from their earnings and paid to the respective funds on their behalf were not excludable from their gross income. 2. Disallowance of deductions for educational expenses approved. 3. Disallowance of commuting expense deductions approved.
1Opinion of the Court
OPINION
Raum, Judge:
1. Contributions to retirement fund.— Petitioners contend that the amounts withheld from their salaries and paid into their respective retirement funds should be excluded from their wages reportable as gross income. The retirement systems involved are comparable in all significant respects to the retirement system applicable to Federal employees, and it has been established for many years that amounts withheld from salary and contributed to the applicable system are includable in the employee’s currently reportable gross income. This has been reflected not only in rulings…
2Cases cited23 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Helvering v. HallockSupreme Court of the United States · 1940
- Fausner v. CommissionerSupreme Court of the United States · 1973
- Heuer v. CommissionerUnited States Tax Court · 1959
- William W. Steinhort and Mildred Steinhort v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
18 more not listed; retrieve them via the Exa API.
3Cited by82 opinions
- Boyer v. CommissionerUnited States Tax Court · 1977
- Abatti v. CommissionerUnited States Tax Court · 1986
- Foote v. CommissionerUnited States Tax Court · 1976
- Sibla v. CommissionerUnited States Tax Court · 1977
- Stemkowski v. CommissionerUnited States Tax Court · 1981
77 more not listed; retrieve them via the Exa API.