Edward J. Kosmal, and Nili H. Kosmal v. Commissioner of Internal Revenue

Ninth Circuit

Edward J. Kosmal, and Nili H. Kosmal v. Commissioner of Internal Revenue

670 F.2d 842, 49 A.F.T.R.2d (RIA) 1030, 1982 U.S. App. LEXIS 21410

CourtCourt of Appeals for the Ninth Circuit

DecidedMarch 1, 1982

Docket80-7245

StatusPublished

Cited by9 cases

This text of 670 F.2d 842 (Edward J. Kosmal, and Nili H. Kosmal v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Edward J. Kosmal, and Nili H. Kosmal v. Commissioner of Internal Revenue, 670 F.2d 842, 49 A.F.T.R.2d (RIA) 1030, 1982 U.S. App. LEXIS 21410 (9th Cir. 1982).

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Opinion

PER 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 the latter therefore may not be excluded. See Feistman v. Commissioner, 63 T.C. 129 (1974), appeal dismissed, 587 F.2d 941 (9th Cir. 1978).

The Kosmals contend that they have been deprived of due process and equal protection of the laws because some types of private pension plan contributions and other types of government employee benefits may be excluded from income. We do not agree. There are important distinctions in the degree of risk, purpose, and degree of voluntariness of state and local government pension plans versus private pension plans and other types of government employee *843 benefits. The failure to provide for exclusion of federal retirement contributions has been upheld against equal protection and due process attacks. See Hogan v. United States, 513 F.2d 170 (6th Cir.), cert. denied, 423 U.S. 836, 96 S.Ct. 62, 46 L.Ed.2d 55 (1975). Appellants have suggested no valid reason why the result here should differ from that in Hogan.

AFFIRMED.

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PER 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 the latter therefore may not be excluded. See Feistman v. Commissioner, 63 T.C. 129 (1974), appeal dismissed, 587 F.2d 941 (9th Cir. 1978).

The Kosmals contend that they have been deprived of due process and equal protection of the laws because some types of private pension plan contributions and other types of government employee benefits may be excluded from income. We do not agree. There are important distinctions in the degree of risk, purpose, and degree of voluntariness of state and local government pension plans versus private pension plans and other types of government employee *843 benefits. The failure to provide for exclusion of federal retirement contributions has been upheld against equal protection and due process attacks. See Hogan v. United States, 513 F.2d 170 (6th Cir.), cert. denied, 423 U.S. 836, 96 S.Ct. 62, 46 L.Ed.2d 55 (1975). Appellants have suggested no valid reason why the result here should differ from that in Hogan.

AFFIRMED.

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670 F.2d 842, 49 A.F.T.R.2d (RIA) 1030, 1982 U.S. App. LEXIS 21410, Counsel Stack Legal Research, https://law.counselstack.com/opinion/edward-j-kosmal-and-nili-h-kosmal-v-commissioner-of-internal-revenue-ca9-1982.

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