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BERMAN v. C.I.R.

No. 90-1356.

925 F.2d 936 (1991)

Michael J. BERMAN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided February 13, 1991.

Attorney(s) appearing for the Case

Phillip L. Sternberg (argued), Jerry M. Ellis, Stephen M. Feldman, Michael P. Witzke, Couzens, Lansky, Fealk, Ellis, Roeder & Lazar, Farmington Hills, Mich., for petitioner-appellant.

Peter K. Scott, Internal Revenue Service, Janet A. Bradley (argued), Gary R. Allen, Acting Chief, Richard Farber, Robert W. Metzler, U.S. Dept. of Justice, Appellate Section Tax Div., Washington, D.C., for respondent-appellee.

Before KRUPANSKY, GUY and SUHRHEINRICH, Circuit Judges.

SUHRHEINRICH, Circuit Judge.

Petitioner/taxpayer Michael J. Berman appeals from a tax court decision holding that payments he received from his employers' defined benefit plan and pension plan were not excludable from his gross income under 26 U.S.C. § 105(c) (1954).1 For the reasons stated below, we AFFIRM.

I.

Taxpayer practiced osteopathic medicine from 1972 until August...

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