United States Ninth Circuit
Sewards v. Commissioner of Internal Revenue, 12-72985
In a case involving the taxation of retirement payments, the Tax Court's denial of a petition for redetermination of a 2006 federal income tax deficiency based on the failure to report disability retirement payments is affirmed, where an additional amount of income based on tax payer's years of service to bring his pension up to what he would have received as a service pension is taxable, because it was paid not based on tax payer's injuries, but based on his years of service.
Appellate Information
- Decided 05/12/2015
- Published 05/12/2015
Judges
- Quist
Court
- United States Ninth Circuit