Trappey v. Commissioner
United States Tax Court
Exclusion of Income -- Health Insurance -- Retirement Pay -- Sec. 104(a)(3). -- Retirement pay received under the District of Columbia Teachers' Retirement Act by a teacher with 33 years' credit retired for physical disability is held received through health insurance for personal injury or sickness within the meaning of section 104(a)(3), and the portion thereof not attributable to contributions by the employer is excluded from income.
1Opinion of the Court
OPINION.
Mukdook, Judge:
The Commissioner determined a deficiency of $460.40 in the income tax of the petitioners for 1955. The only issue for decision is whether the petitioners are entitled to exclude from income all or some part of the amounts received by Adam as retirement pay under the provisions of the District of Columbia Teachers’ Retirement Act. The facts have been stipulated and are found as stipulated.
The petitioners, husband and wife, filed a joint income tax return for 1955 with the district director of internal revenue at Baltimore, Maryland. They did not include in taxable income…
2Cases cited3 opinions
- Haynes v. United StatesSupreme Court of the United States · 1957
- Sibole v. CommissionerUnited States Tax Court · 1957
- Jackson v. CommissionerUnited States Tax Court · 1957
3Cited by19 opinions
- Conroy v. CommissionerUnited States Tax Court · 1964
- Winter v. CommissionerUnited States Tax Court · 1961
- Tuka v. Comm'rUnited States Tax Court · 2003
- Wright v. Comm'rUnited States Tax Court · 2005
- Andrews v. CommissionerUnited States Tax Court · 1992
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