Laverty v. Commissioner
United States Tax Court
Petitioner husband suffered permanent injuries as the result of an accident. After a protracted period of hospitalization and recuperation, he returned to work and, except for a certain portion of each day, when he engaged in necessary physical exercise, he devoted his full time and attention to his work. He continued to receive his full salary. Held, no part of the payments received was excludable from gross income under sec. 105(c), 105(d), or 106, I.R.C. 1954.
1Opinion of the Court
TaNnenwald, Judge:'*
Respondent determined the following deficiencies and additions to petitioners’ income tax:
Docket No. Year Deficiency Addition to tax (sec. 6653(a))
3336-69 1965 $3,112.30 $155.62
2240-70 1966 2,177.36 108.87
Petitioners claim overpayments of tax in the amount of $5,770.75 for 1965 and $5,885.79 for 1966. Due to concessions by the parties, the only issue to be decided in these consolidated dockets is whether section 105(c),1 section 105(d), or section 106 allows petitioner Robert E. Laverty to exclude from his gross income payments he received from his employer in 1965 and…
2Cases cited6 opinions
- American Foundry v. CommissionerUnited States Tax Court · 1972
- Kaufman v. CommissionerUnited States Tax Court · 1961
- Estate of Leo P. Kaufman, Deceased, Alph C. Kaufman, and Estate of Ida W. Kaufman, Deceased, Alph C. Kaufman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1962
- Sidman v. United StatesDistrict Court, S.D. New York · 1971
- William B. F. Hall, Aileen Hall Shoaff, Arthur F. Hall, Jr., Alva J. McAndless and Fred B. Shoaff, II v. United StatesCourt of Appeals for the Seventh Circuit · 1957
1 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Hines v. CommissionerUnited States Tax Court · 1979
- Stewart and Lillian Caplin v. United StatesCourt of Appeals for the Second Circuit · 1983
- Gordon v. CommissionerUnited States Tax Court · 1987
- Robert E. Laverty and Elizabeth S. Laverty v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Alpha Adkins v. United StatesCourt of Appeals for the Sixth Circuit · 1989
9 more not listed; retrieve them via the Exa API.