Invalidating pension armed forces

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Massachusetts Statutes Massachusetts generally imposes an income tax on the Massachusetts gross income of residents, with certain deductions and exclusions.

Massachusetts gross income is defined as federal gross income with Massachusetts modifications.

One of these modifications excludes "[i]ncome from any contributory annuity, pension, endowment or retirement fund of the United States government or the commonwealth or any political subdivision thereof, to which the employee has contributed." G.

See Technical Information Release 89-6; Letter Ruling 89-1. Barker Decision Does Not Invalidate Massachusetts Law In Barker, the Supreme Court has recognized that state taxing systems do not necessarily violate 4 U. Rather, the Court stated that "we evaluate a state tax that is alleged to discriminate against federal employees in favor of state employees by inquiring 'whether the inconsistent tax treatment is directly related to, and justified by, significant differences between the two classes.'" Barker, 60 U.

These Rules apply to service personnel, who become non-effective on or after .

The relevant clauses of the said Rules read as under: 9.

§ 111, the United States permits individual states to tax the pay of federal officers and employees, provided that the tax does not discriminate against the officers or employees because of the source of their pay.

A contributory pension is one in which amounts contributed to the plan are includible in the Massachusetts gross income of the employee (or would be included in the Massachusetts gross income of the employee if the employee were a Massachusetts resident).

The parties cite quite large selection of judgments in support of their respective stands.

A large number of writ petitions come up for hearing before this Bench claiming disability pension on account of the discharge from service of the personnel of the Armed Forces.

Whether Reporters of local papers may be allowed to see the judgment? (a) Unless otherwise specifically provided a disability pension consisting of service element and disability element may be granted to an officer who is invalided out of service on account of a disability which is attributable to or aggravated by military service in non-battle casualty cases and is assessed at 20 per cent or more.

Since the payment of pension does not fall within the scope of the rule making authority of the Central Government contemplated under Section 191 of the Army Act, 1950, therefore, the Central Government has framed Pension Regulations for the Army in the year 1961. 48 and 173 from the Pension Regulations for the Army, 1961 are as under: Pension Regulations for the Army, 1961 "48.

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