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HEARD v. C. I. R.

No. 17404.

326 F.2d 962 (1964)

Edward C. HEARD and Cora L. Heard, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

January 31, 1964.

Attorney(s) appearing for the Case

Henry C. Lowenhaupt, St. Louis, Mo., made argument for petitioners and filed brief with counsel — Lowenhaupt, Chasnoff, Freeman & Holland, St. Louis, Mo.

David I. Granger, Atty., Dept. of Justice, Washington, D. C., made argument for respondent and filed brief with Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attys., Tax Division, Dept. of Justice, Washington, D. C.

Before VAN OOSTERHOUT, MATTHES and MEHAFFY, Circuit Judges.

MATTHES, Circuit Judge.

The broad question presented in this review proceeding is whether the amount received by Edward C. Heard (hereinafter referred to as "taxpayer") under the Civil Service Retirement Act (Act) in excess of the amount contributed by him to the retirement fund is taxable income. The Commissioner ruled it was taxable and assessed a deficiency. The Tax Court upheld the deficiency assessment, 40 T.C. 7 (1963), and for...

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