Harold L. and Gladys M. Humberson - Page 13

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                    A:  Yes, sir.                                                     
                    Q:  So that those years would include the years of                
               which you are a member of the Retirement System; is                    
               that correct?                                                          
                    A:  Yes.                                                          
                    Q:  Thank you.  And do you also know that the                     
               benefit in particular that you are now receiving under                 
               the Pension System is calculated based on all of those                 
               years?  It's stipulated in paragraph 18, that the                      
               benefit you're receiving in the Pension System is                      
               calculated by including the years of creditable service                
               recognized under the Retirement System.  That's your                   
               understanding of what you're receiving now, correct?                   
                    A:  Yes, sir.                                                     
               In an effort to counter the foregoing, petitioners contend             
          that IRS Publication 575 (Pension and Annuity Income) and IRS               
          Publication 590 (Individual Retirement Arrangements), as well as            
          explications of those publications by the Maryland State                    
          Retirement and Pension Systems, support petitioners' position               
          that the Transfer Refund constitutes a "lump sum distribution".             
          This contention, however, is contrary to the well-established               
          principle that the authoritative sources of Federal tax law are             
          the statutes, regulations, and judicial decisions, and not                  
          informal publications authored by the Internal Revenue Service or           
          others.  Zimmerman v. Commissioner, 71 T.C. 367, 371 (1978),                
          affd. without published opinion 614 F.2d 1294 (2d Cir. 1979);               
          Green v. Commissioner, 59 T.C. 456, 458 (1972).  A fortiori,                
          explications of such publications by a Maryland State agency are            

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