Dyer v. Commissioner
United States Tax Court
Petitioner, a teacher in the New York City public school system, was injured in the line of duty. While on leave because of such injury, she received her full salary without being charged with sick leave, under a regulation of the New York City Board of Education. Petitioner was not otherwise covered by any workmen's compensation act.
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Petitioner, a teacher in the New York City public school system, was injured in the line of duty. While on leave because of such injury, she received her full salary without being charged with sick leave, under a regulation of the New York City Board of Education. Petitioner was not otherwise covered by any workmen's compensation act. Held, the regulation of the New York City Board of Education has the force and effect of law and constitutes "a statute in the nature of a workmen's compensation act" (see sec. 1.104-1(b), Income Tax Regs.), with the result that the amounts received by…
1Opinion of the Court
Madeline G. Dyer, Petitioner v. Commissioner of Internal Revenue, Respondent
Dyer v. Commissioner
Docket No. 3226-75
United States Tax Court
71 T.C. 560; 1979 U.S. Tax Ct. LEXIS 196;
January 15, 1979, Filed
Decision will be entered under Rule 155.
Petitioner, a teacher in the New York City public school system, was injured in the line of duty. While on leave because of such injury, she received her full salary without being charged with sick leave, under a regulation of the New York City Board of Education. Petitioner was not otherwise covered by any workmen's compensation act. Held, the regulation…
2Cases cited7 opinions
- Neill v. CommissionerUnited States Tax Court · 1951
- Dyer v. CommissionerUnited States Tax Court · 1979
- Frye v. United StatesDistrict Court, District of Columbia · 1947
- Blackburn v. CommissionerUnited States Tax Court · 1950
- Board of Education of the City School District of the City of Lockport v. LicataNew York Court of Appeals · 1977
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