Lawrence J. Cohen and Marilyn P. Cohen v. Commissioner of Internal Revenue

Ninth Circuit

Lawrence J. Cohen and Marilyn P. Cohen v. Commissioner of Internal Revenue

543 F.2d 725, 38 A.F.T.R.2d (RIA) 6058, 1976 U.S. App. LEXIS 6606

Court of Appeals for the Ninth Circuit·Decided October 20, 1976·No. 75-1578·Published·Cited by 20 cases

Opinion

PER CURIAM:

We affirm the Tax Court. 1

The taxpayers’ argument that amounts withheld from a Civil Service employee’s base pay and deposited to the Civil Service retirement and disability fund be deemed an “employer contribution” and thus not includable in the taxpayers’ current gross income has been firmly rejected by the Third, Fourth, and Sixth Circuits. (Hogan v. United States (6th Cir. 1975) 513 F.2d 170; Megibow v. Commissioner (3d Cir. 1955) 218 F.2d 687; Miller v. Commissioner (4th Cir. 1944) 144 F.2d 287.) We expressly adopt the reasoning of Hogan v. United States, supra.

The Taxpayers’ reliance on Pennie v. Reis (1889) 132 U.S. 464, 10 S.Ct. 149, 33 L.Ed. 426 is misplaced. Here, unlike Pennie, no forfeiture is involved. Moreover, Pennie *726 was not a tax case, and we can find no analogy between the taxing scheme with which we are here concerned and the police officers’ fund that engaged the Court’s attention in Pennie.

AFFIRMED.

1

. The Tax Court’s opinion is reported at 63 T.C. 267 (1974).

Free access — add to your briefcase to read the full text and ask questions with AI

PER CURIAM:

We affirm the Tax Court. 1

The taxpayers’ argument that amounts withheld from a Civil Service employee’s base pay and deposited to the Civil Service retirement and disability fund be deemed an “employer contribution” and thus not includable in the taxpayers’ current gross income has been firmly rejected by the Third, Fourth, and Sixth Circuits. (Hogan v. United States (6th Cir. 1975) 513 F.2d 170; Megibow v. Commissioner (3d Cir. 1955) 218 F.2d 687; Miller v. Commissioner (4th Cir. 1944) 144 F.2d 287.) We expressly adopt the reasoning of Hogan v. United States, supra.

The Taxpayers’ reliance on Pennie v. Reis (1889) 132 U.S. 464, 10 S.Ct. 149, 33 L.Ed. 426 is misplaced. Here, unlike Pennie, no forfeiture is involved. Moreover, Pennie *726 was not a tax case, and we can find no analogy between the taxing scheme with which we are here concerned and the police officers’ fund that engaged the Court’s attention in Pennie.

AFFIRMED.

1

. The Tax Court’s opinion is reported at 63 T.C. 267 (1974).

Lawrence J. Cohen and Marilyn P. Cohen v. Commissioner of Internal Revenue, 543 F.2d 725, 38 A.F.T.R.2d (RIA) 6058, 1976 U.S. App. LEXIS 6606 (9th Cir. 1976).

Pincite

543 F.2d 725 (Lawrence J. Cohen and Marilyn P. Cohen v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

Related