Lawrence J. Cohen & Marilyn P. Cohen v. Comm'r of Internal Revenue, 543 F.2d 725 (9th Cir. 1976). · Go Syfert
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Lawrence J. Cohen & Marilyn P. Cohen v. Comm'r of Internal Revenue, 543 F.2d 725 (9th Cir. 1976). Cases Citing This Book View Copy Cite
21 citation events (2 in the last 25 years) across 4 distinct courts.
Strongest positive: Velasco v. Comm'r, 82 T.C.M. 640 (Tax Ct. 2001)
Treatment trajectory · 1977 → 2026 · click a year to view as-of
1977 2001 2026
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Lawrence J. COHEN and Marilyn P. Cohen, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee
75-1578.
Court of Appeals for the Ninth Circuit.
Oct 20, 1976.
Published opinion
543 F.2d 725
1976 U.S. App. LEXIS 6606
James J. McGannon (argued), of Regan & McGannon, Wichita, Kan., for appellants., Donald H. Olson, Atty. (argued), of Tax Div., U. S. Dept, of Justice, Washington D. C., for appellee.
Hufstedler, Wright, Schwarzer.
Cited by 20 opinions  |  Published
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).