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

CourtCourt of Appeals for the Ninth Circuit

DecidedOctober 20, 1976

Docket75-1578

StatusPublished

Cited by20 cases

This text of 543 F.2d 725 (Lawrence J. Cohen and Marilyn P. Cohen 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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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).

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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).

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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).

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543 F.2d 725, 38 A.F.T.R.2d (RIA) 6058, 1976 U.S. App. LEXIS 6606, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lawrence-j-cohen-and-marilyn-p-cohen-v-commissioner-of-internal-revenue-ca9-1976.

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