Simms v. Commissioner
United States Tax Court
Petitioner, a former member of the Fire Department of the District of Columbia, was retired in 1942 by order of the Board of Commissioners, solely on the ground that he had passed the age of 65 years. Held: The amount received by petitioner in the taxable year 1945, pursuant to such order of retirement, did not constitute compensation for injuries or sickness, exempt from tax under section 22 (b) (5) of the Internal Revenue Code.
1Opinion of the Court
OPINION.
Leeoii, Judge:
The question presented is whether the retirement pay received by petitioner in the taxable year 1945 is exempt from income taxation under section 22 (b) (5) of the Internal Revenue Code.1
The respondent has determined that the retirement pay which petitioner received in the taxable year is taxable, since he was discharged for age.
The record establishes that the Board of Commissioners of the District of Columbia issued an order retiring petitioner as a member of the Fire Department for having reached or passed the age of 64 years, effective as of February 28, 1942, and…
2Cases cited4 opinions
- Frye v. United StatesDistrict Court, District of Columbia · 1947
- Rudolph v. United States ex rel. RockCourt of Appeals for the D.C. Circuit · 1925
- Waller v. United StatesCourt of Appeals for the D.C. Circuit · 1950
- Gray v. CommissionerUnited States Tax Court · 1951
3Cited by23 opinions
- Neill v. CommissionerUnited States Tax Court · 1951
- Cleary v. CommissionerUnited States Tax Court · 1973
- Scarce v. CommissionerUnited States Tax Court · 1951
- McDonald v. CommissionerUnited States Tax Court · 1959
- Soltero Peralta v. Secretario de Hacienda de Puerto RicoSupreme Court of Puerto Rico · 1962
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