Brown v. Commissioner
United States Tax Court
Pension received by policeman by reason of retirement for disability, held not exempt under section 22 (b) (5), I. R. C. (1939), where the disability resulted from 5 causes, of which 4 were not shown to have been incurred in the line of duty.
1Opinion of the Court
OPINION.
Pierce, Judge:
The question whether amounts received under retirement or pension plans provided by local law, qualify for exemption under section 22 (b) (5) of the Code, as “amounts received, * * * under workmen’s compensation acts, as compensation for personal injuries or sickness,” has been considered by this and other courts in several cases. In William L. Neill, 17 T. C. 1015, this Court allowed exemption for a disability pension received under the same local law here involved, after stating as follows:
Although it may well be doubtful whether these provisions are literally…
2Cases cited3 opinions
- Neill v. CommissionerUnited States Tax Court · 1951
- Waller v. United StatesCourt of Appeals for the D.C. Circuit · 1950
- Murphy v. CommissionerUnited States Tax Court · 1953
3Cited by15 opinions
- Take v. CommissionerUnited States Tax Court · 1984
- Conroy v. CommissionerUnited States Tax Court · 1964
- McDonald v. CommissionerUnited States Tax Court · 1959
- Robinson v. CommissionerUnited States Tax Court · 1964
- Bialecki v. CommissionerUnited States Tax Court · 1964
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