Sibole v. Commissioner
United States Tax Court
Exclusion of Income -- Workmen's Compensation -- Health Insurance -- Retirement Pay -- Sec. 22 (b) (5). -- Retirement pay pursuant to State law for retirement of employees after 10 years' service, not based upon incapacity arising out of performance of duties, health insurance, or workmen's compensation laws, is excluded from gross income. Haynes v. United States, 353 U.S. 81, followed.
1Opinion of the Court
OPINION.
Murdock, Judge:
The Commissioner determined deficiencies in income tax of $21.64 for 1948 and $221 for 1949. The issue is whether $124.17 received by the petitioners in 1948 and $2,560.56 received by them in 1949, under California State Employees’ Retirement Law, are exempt income under the provisions of section 22 (b) (5) of the Internal Revenue Code of 1939. An adjustment for the deduction of medical expenses is dependent upon the primary issue. The facts have been stipulated and they are adopted as our findings of fact.
The petitioners, husband and wife, filed their joint income tax…
2Cases cited1 opinion
- Haynes v. United StatesSupreme Court of the United States · 1957
3Cited by11 opinions
- Trappey v. CommissionerUnited States Tax Court · 1960
- Conroy v. CommissionerUnited States Tax Court · 1964
- 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
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