None
United States Tax Court
P-H, a retired Los Angeles Police Department detective, failed to report as gross income payments that, on his retirement, he received from the department cashing out his unused vacation time and sick leave (leave payments). Ps argue that some portions of P-H's unused vacation time and sick leave accrued when he was on temporary disability leave from the department pursuant to sec. 4.177 of the Los Angeles Administrative Code, which, in part, provides that a temporarily…
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P-H, a retired Los Angeles Police Department detective, failed to report as gross income payments that, on his retirement, he received from the department cashing out his unused vacation time and sick leave (leave payments). Ps argue that some portions of P-H's unused vacation time and sick leave accrued when he was on temporary disability leave from the department pursuant to sec. 4.177 of the Los Angeles Administrative Code, which, in part, provides that a temporarily disabled member of the Police Department shall receive as temporary disability compensation “an amount equal to his base…
1Opinion of the Court
Halpern, Judge:
Respondent determined deficiencies of $14,832 and $68,179 in petitioners’ 2008 and 2009 Federal income tax, respectively. The only issue remaining for decision is whether petitioners may exclude from their 2009 gross income as workmen’s compensation a lump-sum payment that petitioner husband (Mr. Speer) received on account of unused vacation time and sick leave. All other issues have been settled or are merely computational.
Unless otherwise stated, all section references are to the Internal Revenue Code of 1986, as amended and in effect for 2009. All dollar amounts and numbers…
2Cases cited7 opinions
- Hawthorn v. City of Beverly HillsCalifornia Court of Appeal · 1952
- Boyd v. City of Santa AnaCalifornia Supreme Court · 1971
- Givens v. CommissionerUnited States Tax Court · 1988
- Austin v. City of Santa MonicaCalifornia Court of Appeal · 1965
- Campbell v. City of MonroviaCalifornia Court of Appeal · 1978
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- NoneUnited States Tax Court · 2015