U.S. Court of Appeals for the Ninth Circuit, 1976

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

U.S. Court of Appeals for the Ninth Circuit · Decided October 20, 1976 · Hufstedler, Wright, Schwarzer

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

Counsel

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.

Cases that cite this one

15 later published cases cite this decision.

VELASCO v. COMMISSIONER (United States Tax Court 2001)
Briggs v. Commissioner (United States Tax Court 1980)
Sims v. Commissioner (United States Tax Court 1979)
Tucker v. Commissioner (United States Tax Court 1978)
Sibla v. Commissioner (United States Tax Court 1977)
Newman v. Commissioner (United States Tax Court 1977)
Mettler v. Commissioner (United States Tax Court 1989)
Yegan v. Commissioner (United States Tax Court 1989)
Lonny F. Zwiener and Ardith E. Zwiener v. Commissioner of Internal Revenue (5th Cir. 1984)
Zwiener v. Commissioner (United States Tax Court 1983)
Edward J. Kosmal, and Nili H. Kosmal v. Commissioner of Internal Revenue (9th Cir. 1982)
University of North Dakota v. United States (8th Cir. 1979)
Kosmal v. Commissioner (United States Tax Court 1979)
Herstrom v. Commissioner (United States Tax Court 1979)
Paal v. Commissioner (United States Tax Court 1978)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

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.

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

Case-law data current through December 31, 2025. Source: CourtListener bulk data.