1. Home
  2. Browse Decisions
  3. T.C.
  4. 72 T.C.
  5. 72 T.C. 996 (1979)
 

SIMS v. COMMISSIONER

Docket No. 3107-76.

72 T.C. 996 (1979)

RICHARD M. SIMS, JR., AND DALE A. SIMS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 29, 1979.

Attorney(s) appearing for the Case

Richard M. Sims, Jr., pro se.

Peter D. Bakutes and James M. Kamman, for the respondent.

OPINION

CHABOT, Judge:*

Respondent determined deficiencies in petitioners' Federal individual income tax for the calendar years1 1973 and 1974 in the amounts of $1,451 and $1,570, respectively.

The issue to be decided is whether petitioners are taxable on amounts withheld from the husband-petitioner's salary as contributions to California's Judges' Retirement Fund where the retirement...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases