Stout v. Commissioner
United States Tax Court
Petitioner, a fireman with more than 20 years service, applied for retirement on disability. Three physicians determined that he was unable to engage in active fire fighting but was capable of performing light duties. When the fire chief denied his request for disability retirement, petitioner voluntarily retired and qualified for a regular pension.
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Petitioner, a fireman with more than 20 years service, applied for retirement on disability. Three physicians determined that he was unable to engage in active fire fighting but was capable of performing light duties. When the fire chief denied his request for disability retirement, petitioner voluntarily retired and qualified for a regular pension. Held, petitioner is not entitled to a sick pay exclusion under sec. 105(d), I.R.C. 1954, and sec. 1.105-4(a)(3)(i)(A), Income Tax Regs.
1Opinion of the Court
John E. and Billie L. Stout, Petitioners v. Commissioner of Internal Revenue, Respondent
Stout v. Commissioner
Docket No. 1722-77
United States Tax Court
71 T.C. 441; 1978 U.S. Tax Ct. LEXIS 5;
December 27, 1978, Filed
Decision will be entered under Rule 155.
Petitioner, a fireman with more than 20 years service, applied for retirement on disability. Three physicians determined that he was unable to engage in active fire fighting but was capable of performing light duties. When the fire chief denied his request for disability retirement, petitioner voluntarily retired and qualified for a regular…
2Cases cited3 opinions
- Walsh v. United StatesDistrict Court, E.D. New York · 1970
- O'Neal v. United StatesDistrict Court, D. South Carolina · 1969
- Stout v. CommissionerUnited States Tax Court · 1978