HOWELL v. UNITED STATES

No. 85-1078.

775 F.2d 887 (1985)

Snyder HOWELL, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided October 31, 1985.

Rehearing Denied November 26, 1985.


Attorney(s) appearing for the Case

Thomas J. Wolf, Jr., P.C., Harrisburg, Ill., for plaintiff-appellant.

John A. Dudeck, Jr., Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee.

Before POSNER, FLAUM and EASTERBROOK, Circuit Judges.


EASTERBROOK, Circuit Judge.

An employer that establishes a pension plan for its employees sometimes contributes funds to the plan on top of the employees' stated salaries. These are "employers' contributions" and are not taxable income for the employee until the plan pays benefits to the employee. 26 U.S.C. §§ 401(a), 403, 501(a). The employer alternatively may give the employees higher stated salaries but dedicate some of the salaries to the pension plan...

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