Legal Opinion
Edward J. Kosmal, and Nili H. Kosmal v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided March 1, 1982No. 80-7245PublishedCited by 9 opinions
1Per curiam
The Kosmals appeal from a Tax Court decision upholding a determination by the Commissioner that the Kosmals’ contributions to the Los Angeles County Employee Retirement Association (LACERA) may not be excluded from income. We affirm.
We have previously held that amounts deducted from base pay and deposited with the federal civil service retirement system are not excludable from income. Cohen v. Commissioner, 543 F.2d 725 (9th Cir. 1976). We agree with the Tax Court that there is no material distinction between contributions to the federal retirement system and contributions to LACERA and that…
2Cases cited4 opinions
- Feistman v. CommissionerUnited States Tax Court · 1974
- Eugene G. & Lorraine B. Feistman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1978
- George J. Hogan and Marian M. Hogan v. United StatesCourt of Appeals for the Sixth Circuit · 1975
- Lawrence J. Cohen and Marilyn P. Cohen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
3Cited by9 opinions
- Lonny F. Zwiener and Ardith E. Zwiener v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- Yegan v. CommissionerUnited States Tax Court · 1989
- Carl & Ruth Briggs and Raymond J. Hurbi v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Mettler v. CommissionerUnited States Tax Court · 1989
- Feistman v. CommissionerUnited States Tax Court · 1982
4 more not listed; retrieve them via the Exa API.