LAWRENCE J. COHEN AND MARILYN P. COHEN, APPELLANTS,
v.
COMMISSIONER OF INTERNAL REVENUE, APPELLEE
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 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).
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Kosmal v. Commissioner OF Internal Revenue, 670 F.2d 842 (9th Cir. 1982)
-
Univ. OF N.D. v. United States, 603 F.2d 702 (8th Cir. 1979)
-
Lonny F. Zwiener and Ardith E. Zwiener v. Commissioner OF Internal Revenue, 743 F.2d 273 (5th Cir. 1984)
Authorities Cited
- Pennie v. Reis, 132 U.S. 464 (U.S. 1889)
- Miller v. Commissioner of Internal Revenue, 144 F.2d 287 (4th Cir. 1944)
- Hogan v. United States, 513 F.2d 170 (6th Cir. 1975)
- Isaiah and Regina Megibow v. Commissioner OF Internal Revenue, 218 F.2d 687 (3d Cir. 1955)