Legal Opinion
Keefe v. United States
District Court, N.D. New York
Decided November 18, 1965No. Civ. 9761PublishedCited by 3 opinions
1Opinion of the Court
PORT, District Judge.
Plaintiff sues for the sum of $1157.85 paid by her as income taxes for the years 1958 through 1962 inclusive, together with interest. It is her contention that the reported income upon which said taxes were paid was erroneously included by her in gross income. She claims that said sums were excludible under Section 105(d) of the Internal Revenue Code of 1954 as, “payments in lieu of wages for a period during which the employee is absent from work on account of personal injuries or sickness”. 26 U.S.C. § 105(d).
There is no factual dispute. The case was submitted upon a…
2Cases cited4 opinions
- Katherine F. Miller v. Commissioner of Internal Revenue, Joseph M. Detota v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- Commissioner of Internal Revenue v. William L. Winter and Eunice R. WinterCourt of Appeals for the Third Circuit · 1962
- William E. Conroy, Jay C. Dobbs, James W. Jenkins and Charles J. Tauter v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
- Corkum v. United StatesDistrict Court, D. Massachusetts · 1962
3Cited by3 opinions
- Gene W. And Jule C. Reardon v. United StatesCourt of Appeals for the Tenth Circuit · 1974
- Walsh v. United StatesDistrict Court, E.D. New York · 1970
- Stewart v. United StatesDistrict Court, W.D. Pennsylvania · 1970