Conroy v. Commissioner
United States Tax Court
Petitioners, former members of a city police department, were retired on account of physical disability prior to the taxable years and received payments, continuing through the taxable years, from a special fund administered by the department made up of fines imposed on policemen, rewards, contributions by the member employees, and appropriations by the city, from which fund payments were made without any allocation as to source to members who had retired voluntarily after…
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Petitioners, former members of a city police department, were retired on account of physical disability prior to the taxable years and received payments, continuing through the taxable years, from a special fund administered by the department made up of fines imposed on policemen, rewards, contributions by the member employees, and appropriations by the city, from which fund payments were made without any allocation as to source to members who had retired voluntarily after reaching the age of 60 and after 30 years of service, to members involuntarily retired at age 70, to members retired on…
1Opinion of the Court
William E. Conroy, et al., 1 Petitioners, v. Commissioner of Internal Revenue, Respondent
Conroy v. Commissioner
Docket Nos. 583-62, 705-62, 973-62, 1443-62, 1444-62, 1692-63, 3368-63
United States Tax Court
41 T.C. 685; 1964 U.S. Tax Ct. LEXIS 146;
February 26, 1964, Filed
Decisions will be entered for the respondent.
Petitioners, former members of a city police department, were retired on account of physical disability prior to the taxable years and received payments, continuing through the taxable years, from a special fund administered by the department made up of fines imposed on policemen,…
2Cases cited9 opinions
- Haynes v. United StatesSupreme Court of the United States · 1957
- Neill v. CommissionerUnited States Tax Court · 1951
- Trappey v. CommissionerUnited States Tax Court · 1960
- Conroy v. CommissionerUnited States Tax Court · 1964
- Brown v. CommissionerUnited States Tax Court · 1955
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