Oliva v. Commissioner
United States Tax Court
Petitioner seeks to exclude from his 1950 reported income the amount of $ 1,215.99 which represents sickness benefits paid to him during that year by his employer under a so-called Disability Benefit Plan as health insurance under section 22 (b) (5), I. R. C. 1939. Held, the amounts paid petitioner were not "health insurance" under section 22 (b) (5).
1Opinion of the Court
Joseph Oliva, Petitioner, v. Commissioner of Internal Revenue, Respondent
Oliva v. Commissioner
Docket No. 52236
United States Tax Court
25 T.C. 1289; 1956 U.S. Tax Ct. LEXIS 232;
March 22, 1956, Filed
Decision will be entered for the respondent.
Petitioner seeks to exclude from his 1950 reported income the amount of $ 1,215.99 which represents sickness benefits paid to him during that year by his employer under a so-called Disability Benefit Plan as health insurance under section 22 (b) (5), I. R. C. 1939. Held, the amounts paid petitioner were not "health insurance" under section 22 (b) (5).
Joseph…
Also in this document: Dissent.
2Cases cited11 opinions
- Commissioner of Internal Revenue v. TreganowanCourt of Appeals for the Second Circuit · 1950
- Epmeier v. United StatesCourt of Appeals for the Seventh Circuit · 1952
- Waller v. United StatesCourt of Appeals for the D.C. Circuit · 1950
- Blackburn v. CommissionerUnited States Tax Court · 1950
- Herbkersman v. United StatesDistrict Court, S.D. Ohio · 1955
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