Court holds pension income from employment is taxable gross income reduced by fixed costs under tax law.

The Supreme Court allowed the extraordinary revision of the pension authority's decision regarding the applicant's pension reduction. The applicant argued that the authority incorrectly calculated his income by ignoring deductible costs of earning wages, while the authority contended that gross income without deductions should apply. The court ruled that the specific tax law provisions regarding fixed costs for employment income must be applied by analogy to determine the correct taxable income for pension reduction purposes.