Jones v. Commissioner
United States Tax Court
Petitioner, an elected State court judge, retired effective Dec. 31, 1970, at age 70 from his job due to physical disability and began receiving payments under provisions of Arizona statutes. At the time of his retirement, the plan (Arizona statutes) had no mandatory retirement age. Petitioner excluded $ 5,200 per year of his retirement pay from his gross income under sec. 105(d) -- the so-called "sick-pay" exclusion.
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Petitioner, an elected State court judge, retired effective Dec. 31, 1970, at age 70 from his job due to physical disability and began receiving payments under provisions of Arizona statutes. At the time of his retirement, the plan (Arizona statutes) had no mandatory retirement age. Petitioner excluded $ 5,200 per year of his retirement pay from his gross income under sec. 105(d) -- the so-called "sick-pay" exclusion. He contended that, but for his disability, he would have run again and been reelected. Petitioner was still excluding $ 5,200 per year in his taxable years ended Dec. 31, 1973…
1Opinion of the Court
Sterrett, Judge:
Respondent determined deficiencies in petitioners’ income tax for the following years and in the following amounts:
Year Deficiency
1973 . $2,268
1974 . 1,534
The only issue for decision is whether petitioners may exclude from gross income $5,200 in each of their taxable years 1973 and 1974 under section 105(d), I.R.C. 1954. On the outcome of this question rests a determination of the correct amount of petitioners’ medical expense deductions for those years.
FINDINGS OF FACT
The case was submitted to this Court under Rule 122, Tax Court Rules of Practice and Procedure, by joint…
2Cases cited6 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Gene W. And Jule C. Reardon v. United StatesCourt of Appeals for the Tenth Circuit · 1974
- Cordell Brooks and Excel C. Brooks v. United StatesCourt of Appeals for the Sixth Circuit · 1973
- Walsh v. United StatesDistrict Court, E.D. New York · 1970
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