None
United States Tax Court
P-H, a retired Los Angeles Police Department detective, failed to report as gross income payments that, on his retirement, he received from the department cashing out his unused vacation time and sick leave (leave payments). Ps argue that some portions of P-H's unused vacation time and sick leave accrued when he was on temporary disability leave from the department pursuant to sec. 4.177 of the Los Angeles Administrative Code, which, in part, provides that a temporarily…
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P-H, a retired Los Angeles Police Department detective, failed to report as gross income payments that, on his retirement, he received from the department cashing out his unused vacation time and sick leave (leave payments). Ps argue that some portions of P-H's unused vacation time and sick leave accrued when he was on temporary disability leave from the department pursuant to sec. 4.177 of the Los Angeles Administrative Code, which, in part, provides that a temporarily disabled member of the Police Department shall receive as temporary disability compensation “an amount equal to his base…
1Opinion of the Court
CLARENCE WILLIAM SPEER AND SUSAN M. SPEER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Speer v. Commissioner of Internal Revenue
581-12
United States Tax Court
144 T.C. 279; 2015 U.S. Tax Ct. LEXIS 16; 144 T.C. No. 14; 80 Cal. Comp. Cases 444;
April 16, 2015, Opinion Filed
Respondent’s adjustment to petitioners’ 2009 gross income sustained and decision to be entered under Rule 155.
P-H, a retired Los Angeles Police Department detective, failed to report as gross income payments that, on his retirement, he received from the department cashing out his unused vacation time and sick…
2Cases cited8 opinions
- Hawthorn v. City of Beverly HillsCalifornia Court of Appeal · 1952
- Boyd v. City of Santa AnaCalifornia Supreme Court · 1971
- Givens v. CommissionerUnited States Tax Court · 1988
- Austin v. City of Santa MonicaCalifornia Court of Appeal · 1965
- Campbell v. City of MonroviaCalifornia Court of Appeal · 1978
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