Oliva v. Commissioner
United States Tax Court
Petitioner seeks to exclude from his 1950 reported income the amount of $ 1,215.99 which represents sickness benefits paid to him during that year by his employer under a so-called Disability Benefit Plan as health insurance under section 22 (b) (5), I. R. C. 1939. Held, the amounts paid petitioner were not "health insurance" under section 22 (b) (5).
1Opinion of the Court
OPINION.
Tietjens, Judge:
Respondent takes the position that the plan under which sickness benefits were paid under the circumstances here presented does not fall within the phrase “health insurance” as it is used in the Internal Revenue Code of 1939, section 22 (b) (5); 1 that the phrase as there employed has a limited reference to ordinary commercial types of insurance policies either sold to individuals by authorized insurance companies or purchased therefrom by employers for the benefit of their employees. He relies upon our decision in Glen E. Blackburn, 15 T. C. 336, and George E. Murphy,…
2Cases cited10 opinions
- Commissioner of Internal Revenue v. TreganowanCourt of Appeals for the Second Circuit · 1950
- Epmeier v. United StatesCourt of Appeals for the Seventh Circuit · 1952
- Waller v. United StatesCourt of Appeals for the D.C. Circuit · 1950
- Blackburn v. CommissionerUnited States Tax Court · 1950
- Herbkersman v. United StatesDistrict Court, S.D. Ohio · 1955
5 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Estate of Bell v. CommissionerUnited States Tax Court · 1989
- Estate of Bell v. CommissionerUnited States Tax Court · 1989
- Oliva v. CommissionerUnited States Tax Court · 1956