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FOIL v. C.I.R.

No. 89-4415.

920 F.2d 1196 (1990)

Frank F. and Judith J. FOIL, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Fifth Circuit.

December 26, 1990.

Attorney(s) appearing for the Case

Katherine W. King, Theodore "Ted" L. Jones, Brian J. Prendergast, Jones & Amos, Baton Rouge, La., for petitioners.

William S. Rose, Jr., Asst. Atty. Gen., Tax Div., U.S. Dept. of Justice, Ernest J. Brown, Washington D.C., Gary R. Allen, Chief, Appellate Section, Janet Kay Jones, William F. Nelson, Chief Cnsl., IRS, Stevens E. Moore, Atty., IRS., New Orleans, La., for respondent.

Before BROWN, JOLLY and DAVIS, Circuit Judges.

PER CURIAM:

The question presented by this appeal is whether amounts withheld from Judge Foil's salary in 1981 and contributed to the Louisiana Retirement Plan for Judges and Officers of the Court ("La. Judicial Plan") are taxable income for that year. The tax court, rejecting the taxpayer's arguments, held that the 1981 contributions are taxable as gross income.1

Foil asserts that his 1981 contributions are not taxable based on...

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