Gallagher v. Commissioner
United States Tax Court
Under the Air Traffic Controllers Act, Pub. L. 92-297, 86 Stat. 141, petitioner was relieved of his duties as an air traffic controller and opted for the second-career training program provided for by that act.
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Under the Air Traffic Controllers Act, Pub. L. 92-297, 86 Stat. 141, petitioner was relieved of his duties as an air traffic controller and opted for the second-career training program provided for by that act. Held, payments received by petitioner while participating in such program are not workmen's compensation or in the nature of workmen's compensation under sec. 104(a), I.R.C. 1954, and sec. 1.104-1(b), Income Tax Regs., nor payments under a wage continuation plan nor disability payments under sec. 105, I.R.C. 1954.
1Opinion of the Court
OPINION
Tannenwald, Judge:
Respondent determined deficiencies in petitioners’ income tax and additions to tax as follows:
Addition to tax Year Deficiency under sec. 6653(a)
1976 $7,271 $364
1977 12,586 629
Concessions having been made by petitioners, the primary issue presented is whether certain payments to Joseph Gallagher (hereinafter Gallagher) while he was participating in the second-career training program, pursuant to 5 U.S.C. sec. 3381 (1966), should be excluded from petitioners’ gross income as either workmen’s compensation, under section 104(a)(1),1 or pursuant to section 105(d). Also in…
2Cases cited6 opinions
- Peter Vaira and Mary L. Vaira v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
- Vaira v. CommissionerUnited States Tax Court · 1969
- Commissioner v. MunterSupreme Court of the United States · 1947
- Dyer v. CommissionerUnited States Tax Court · 1979
- Blackburn v. CommissionerUnited States Tax Court · 1950
1 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Thomas Take and Janice Take v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1986
- Kane v. United StatesUnited States Court of Federal Claims · 1993
- Clausse v. CommissionerUnited States Tax Court · 1995
- Stanley v. United StatesCourt of Appeals for the Tenth Circuit · 1998
- Covert v. CommissionerUnited States Tax Court · 1990
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