Legal Opinion
Carl Albert Grauvogel v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided August 14, 1985No. 84-7393PublishedCited by 12 opinions
1Opinion of the Court
EUGENE A. WRIGHT, Circuit Judge.
This appeal raises a constitutional challenge to the tax-free status of a cost-of-living allowance (COLA) accorded federal employees working in Alaska.
FACTS
During 1979 and 1980, Grauvogel was employed as a biologist for the Alaska State Department of Fish and Game. His salary was $37,602.83 and $41,310.11 for the respective years. Using the cost-of-living differentials paid by Alaska to its Nome employees under a contract with the Alaska Public Employees Association, Grauvogel deducted 24.8% of his salary in 1979 ($9,326) and 24.5% in 1980 ($10,121).
The…
2Cases cited13 opinions
- McGowan v. MarylandSupreme Court of the United States · 1961
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
- Schweiker v. WilsonSupreme Court of the United States · 1981
- Mathews v. LucasSupreme Court of the United States · 1976
- Lalli v. LalliSupreme Court of the United States · 1978
8 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Phillipe Dell Fargo v. City of San Juan BautistaCourt of Appeals for the Ninth Circuit · 1988
- Jay N. Karpa Elizabeth J. Karpa v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1990
- Kathy B. Enterprises, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1986
- Read v. Duck (In Re Jacksen)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1989
- Hongsermeier v. CommissionerCourt of Appeals for the Ninth Circuit · 2010
7 more not listed; retrieve them via the Exa API.