Blackburn v. Commissioner
United States Tax Court
Petitioner, a member of the California Highway Patrol, was injured while on duty. Pursuant to section 4800 of the California Labor Code his regular salary was paid to him while he was absent from duty. Held, the salary so paid was not "workmen's compensation" within the meaning of section 22 (b) (5), I. R. C., and should not be excluded from gross income.
1Opinion of the Court
OPINION.
Van Fossan, Judge:
The sole issue is whether certain amounts received by Glen E. Blackburn during the taxable years 1946 and 1947, pursuant to the provisions of section 4800 of the Labor Code of California should be excluded from gross income as compensation for personal injuries within the meaning of section 22 (b) (5) of the Internal Revenue Code.1
The petitioner, Glen E. Blackburn, is a State Traffic Officer of the California Highway Patrol of the Department of Motor Vehicles, State of California. On June 24, 1946, Blackburn suffered injuries incurred in the line of duty which caused…
2Cases cited1 opinion
- Department of Motor Vehicles v. Industrial Accident CommissionCalifornia Court of Appeal · 1947
3Cited by15 opinions
- Dyer v. CommissionerUnited States Tax Court · 1979
- Gallagher v. CommissionerUnited States Tax Court · 1980
- Givens v. CommissionerUnited States Tax Court · 1988
- Oliva v. CommissionerUnited States Tax Court · 1956
- Clausse v. CommissionerUnited States Tax Court · 1995
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