Robert E. Laverty and Elizabeth S. Laverty v. Commissioner of Internal Revenue

OPINION

Before CHAMBERS and GOODWIN, Circuit Judges, and TAYLOR, * District Judge. PER CURIAM:

This is an appeal from decisions of the Tax Court denying appellants the right to exclude a percentage of their income for the years 1965 and 1966 under and pursuant to Title 26 U.S.C. §§ 105 and 106 as a result of injuries sustained by appellant Robert Laverty in an airplane crash in 1957. The findings of fact and opinion of the tax court were filed on November 6, 1973 (reported at 61 T.C. 160) sustaining the deficiency determination of the Commissioner. It is our opinion that the Tax Court correctly…