Herstrom v. Commissioner

HOWARD W. HERSTROM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Herstrom v. Commissioner

Docket No. 3527-78.

United States Tax Court

T.C. Memo 1979-310; 1979 Tax Ct. Memo LEXIS 217; 38 T.C.M. (CCH) 1209; T.C.M. (RIA) 79310;

August 13, 1979, Filed

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Howard W. Herstrom, pro se.

Martha Rist, for the respondent.

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QUEALY

MEMORANDUM OPINION

QUEALY Judge: Respondent determined a deficiency in income tax of the petitioner for the taxable year 1976 in the amount of $174.00 The only question presented for decision is whether petitioner is entitled to deduct contributions of $577.61 to a state employees pension fund which were withheld from his salary as an employee of Hennepin County, Minnesota.

All of the facts have been stipulated and are so found. The stipulation of facts together with exhibits attached thereto are incorporated herein by this reference.

The petitioner, Howard W. Herstrom, duly filed an individual income tax return for the taxable year 1976 on the cash receipts and disbursements basis. At the time of filing the petition herein, petitioner resided in St. Louis Park, Minnesota.

During the taxable year 1976, petitioner was employed by Hennepin County, Minnesota. Under state law, the petitioner was required to participate in the Public Employees Retirement Association. There were deducted from his salary contributions to the fund in an amount equal to 4 percent of his salary. The petitioner or his beneficiary was entitled to a refund of his contributions upon his retirement, termination of employment, or death. ^{Cohen v. Commissioner,63 T.C. 267">63 T.C. 267 (1974), aff'd,543 F.2d 725">543 F.2d 725 (9th Cir. 1976); Hogan v. United States,513 F.2d 170">513 F.2d 170 (6th Cir. 1975), cert.denied,423 U.S. 836">423 U.S. 836 (1975);Boyer v. Commissioner,69 T.C. 521">69 T.C. 521 (1977). It was explained to the petitioner at the hearing that the same question had been raised in prior cases and the question had been settled. In accordance with the ruling in these cases,}

Decision will be entered for the respondent.

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Footnotes

• 1. Minn. Stat. § 353↩