Jackson v. Commissioner
United States Tax Court
Petitioner retired as a result of permanent and total disability. He received a pension from his employer based on years of service and past salary, pursuant to a plan created by the employer providing for the payment of death benefits to dependents of employees and for retirement of employees for old age and for disability. Held, amounts received by petitioner pursuant to the disability retirement provisions of the plan were excludible from gross income.
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Petitioner retired as a result of permanent and total disability. He received a pension from his employer based on years of service and past salary, pursuant to a plan created by the employer providing for the payment of death benefits to dependents of employees and for retirement of employees for old age and for disability. Held, amounts received by petitioner pursuant to the disability retirement provisions of the plan were excludible from gross income. Sec. 22 (b) (5), I. R. C. 1939. Haynes v. United States, 353 U.S. 81, 1 L. Ed. 2d 671, 77 S. Ct. 649 (1957), followed.
1Opinion of the Court
OPINION.
Raum, Judge:
Respondent has determined a deficiency in the income tax of the petitioners for the calendar year 1952 in the amount of $425. The sole issue is whether respondent erred in determining that amounts received by one of the petitioners upon his retirement for permanent and total disability were not received through health insurance within the meaning of section 22 (b) (5), Internal Revenue Code of 1939.
All of the facts have been stipulated and are so found.
Petitioners are husband and wife residing in Long Island City, New York. Their joint individual income tax return for the…
2Cases cited1 opinion
- Haynes v. United StatesSupreme Court of the United States · 1957
3Cited by9 opinions
- Trappey v. CommissionerUnited States Tax Court · 1960
- Winter v. CommissionerUnited States Tax Court · 1961
- Otto E. Kuhn and Edna R. Kuhn v. United StatesCourt of Appeals for the Third Circuit · 1958
- Stewart v. United StatesDistrict Court, W.D. Pennsylvania · 1970
- Estate of Wright v. CommissionerUnited States Tax Court · 1960
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