Lang v. Commissioner
United States Tax Court
Held, salary received by taxpayer from his employer during his absence from work because of illness is not excludable from his gross income as sick pay under section 105(d), I.R.C. 1954. Payments were not received through accident or health insurance nor under a wage continuation plan of the employer.
1Opinion of the Court
OPINION
Petitioners contend that $1,600 1 of the payments received by petitioner from Aaron during the latter part of 1960 represents sick pay, excludable from gross income under the provisions of section 105(d).2
Section 105(a) provides in general that amounts received by an employee “through accident or health insurance” for personal injury or sickness shall be included in the gross income of the employee to the extent that the amounts are attributable to contributions of the employer or are paid by the employer. But section 105(d) provides that the employee’s gross income does not include…
2Cases cited6 opinions
- Estate of E. W. Chism, Deceased, Clara Chism, and Clara Chism v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Haynes v. United StatesSupreme Court of the United States · 1957
- 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
- Otto E. Kuhn and Edna R. Kuhn v. United StatesCourt of Appeals for the Third Circuit · 1958
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3Cited by32 opinions
- American Foundry v. CommissionerUnited States Tax Court · 1972
- Larkin v. CommissionerUnited States Tax Court · 1967
- Stewart and Lillian Caplin v. United StatesCourt of Appeals for the Second Circuit · 1983
- Gordon v. CommissionerUnited States Tax Court · 1987
- Harris v. United StatesDistrict Court, E.D. Virginia · 1977
27 more not listed; retrieve them via the Exa API.