Estate of Leo P. Kaufman, Deceased, Alph C. Kaufman, and Estate of Ida W. Kaufman, Deceased, Alph C. Kaufman v. Commissioner of Internal Revenue

ORDER

This action is before the Court on petition for review of a decision of the Tax Court of the United States. Individual income taxes of Leo P. Kaufman in the amount of $1255.89 for the calendar year 1955 are involved.

The question presented is whether the taxpayer was entitled to exclude $5200 from his gross income for the year 1955 for “sick pay” under § 105 (d), Internal Revenue Code of 1954, (Sec. 105(d), Title 26 U.S.C.).

The case was submitted to the Court upon the record, the briefs of the parties and oral argument of counsel.

The facts which are not in dispute are accurately stated by…