Woodford v. Commissioner
United States Tax Court
Petitioner, a former United States Civil Service employee, was retired on disability as of Nov. 24, 1974, prior to his reaching the mandatory retirement age.
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Petitioner, a former United States Civil Service employee, was retired on disability as of Nov. 24, 1974, prior to his reaching the mandatory retirement age. During 1975, he received disability retirement payments in the amount of $ 10,879 and excluded $ 5,200 thereof from his gross income as sick pay pursuant to sec. 105(d), I.R.C. 1954. Held, petitioner is not entitled in 1975 under sec. 72(d), I.R.C. 1954, to exclude from his gross income the $ 5,679 in excess of the sick pay exclusion as a recovery of his contributions to the retirement system. Held, further, the $ 5,679, in excess of the…
1Opinion of the Court
Featherston, Judge:
Respondent determined a deficiency in the amount of $1,270.60 in petitioners’ Federal income tax for 1975. The issues for decision are:(1) Whether petitioners, who excluded $5,200 from their gross income for 1975 as sick pay under section 105(d),1 are entitled under section 72(d)(1) also to exclude from their gross income an additional $5,679 as a recovery of their contributions to the Civil Service Retirement Fund.(2) Whether petitioners are entitled to a retirement income credit under section 37 in the amount of $228.60 for 1975.
FINDINGS OF FACT
Petitioners William I.…
2Cases cited2 opinions
- De Paolis v. CommissionerUnited States Tax Court · 1977
- Brownholtz v. CommissionerUnited States Tax Court · 1978
3Cited by3 opinions
- Chosiad v. CommissionerUnited States Tax Court · 1980
- Robbins v. CommissionerUnited States Tax Court · 1980
- Woodford v. CommissionerUnited States Tax Court · 1979