Corkum v. United States

SWEENEY, Chief Judge.

The plaintiff sues for a refund of income taxes alleged to have been erroneously or illegally assessed and collected.

The issue to be determined is whether certain payments received by the plaintiff were payments received for a period *472during which he was absent from work on account of sickness, and excludable under the provision of a Section 105(d) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 105(d), or whether they were received after he reached “retirement age” and are, therefore, not excludable.

Another issue, whether the taxpayer had improperly excluded payments…