26 U.S.C. § 37
Overpayments of tax
For credit against the tax imposed by this subtitle for overpayments of tax, see section 6401.
Notes of Decisions
Cited in 5
cases, 1964–1986 · leading case: Edward C. Heard & Cora L. Heard v. Comm'r of Internal Revenue, 326 F.2d 962 (8th Cir. 1964).
Edward C. Heard & Cora L. Heard v. Comm'r of Internal Revenue, 326 F.2d 962 (8th Cir. 1964). “Testimony before Congressional committees by such proponents clearly indicates that civil service benefits were not then exempt.”
Comm'r of Internal Revenue v. Charles R. & Irene Wilkerson, 368 F.2d 552 (9th Cir. 1966). “In computing the retirement income credit authorized by section 37 of the Internal Revenue Code of 1954, 26 U.S.C. § 37 (1964), the taxpayers attributed one-half of the retirement pay, or $1,599.”
Ingraham v. State Tax Comm'n, 331 N.E.2d 795 (Mass. 1975). “, 26 U. S. C. §§ 37 (a), (g), 56-58, 141 (e) (1), 911 (b), and 1348 (1970).”
In Re Lawrence, 57 B.R. 727 (Bankr. D. Iowa 1986). “The *728 statute is more formally referred to as the Self-Employed Individuals Tax Retirement Act Of 1962, 26 U.S.C. §§ 37 , 62, 72, 101, 104, 105, 172, 401-405, 503, 805, 1361, 2039, 2517, 3306, 3401, 6047, 7207.”
Raymond R. Richards & Emma D. Richards v. Comm'r of Internal Revenue, 745 F.2d 524 (8th Cir. 1984). “Richards’ main argument in the Tax Court and now before us is that section 37(e) of the Internal Revenue Code of 1954 ( 26 U.S.C. § 37 (e) (1976 and Supp. II 1979)) violated the equal protection guarantee inherent in the Fifth Amendment, because it did not allow him a tax credit…”
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