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COHEN v. C. I. R.

No. 75-1578.

543 F.2d 725 (1976)

Lawrence J. COHEN and Marilyn P. Cohen, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Ninth Circuit.

October 20, 1976.

Attorney(s) appearing for the Case

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.

Before HUFSTEDLER and WRIGHT, Circuit Judges, and SCHWARZER, District Judge.

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...

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