Graves v. Commissioner
United States Tax Court
Held, employee of two companies, who during period of sickness continues to receive his regular wages in excess of $ 100 per week from each employer, is limited to a "sick pay" exclusion of $ 100 per week for each week he is absent from work because of such sickness.
1Opinion of the Court
Arthur O. Graves and Alice M. Graves, Petitioners, v. Commissioner of Internal Revenue, Respondent
Graves v. Commissioner
Docket No. 85465
United States Tax Court
37 T.C. 133; 1961 U.S. Tax Ct. LEXIS 44;
October 31, 1961, Filed
Decision will be entered for the respondent.
Held, employee of two companies, who during period of sickness continues to receive his regular wages in excess of $ 100 per week from each employer, is limited to a "sick pay" exclusion of $ 100 per week for each week he is absent from work because of such sickness.
Arthur O. Graves, pro se.
Albert J. O'Connor, Esq., for the…
2Cases cited1 opinion
- Graves v. CommissionerUnited States Tax Court · 1961