Legal Opinion
Epmeier v. United States
Court of Appeals for the Seventh Circuit
Decided October 29, 1952No. 10608_1PublishedCited by 43 opinions
1Opinion of the Court
LINDLEY, Circuit Judge.
Plaintiff’s action to recover an income tax paid by him for the year 1945 having resulted in judgment for defendant, he appeals. The facts are undisputed. For several years, plaintiff had been employed by the Lincoln National Life Insurance Company. During the first six months of 1945, while ill, he was paid by the company, $1800 in sickness benefits. Plaintiff did not include these payments in his income tax return, believing, as he said, that they were exempt from taxation under Section 22(b) (5) of the Internal Revenue Code then in effect. 26U.S.C. 1946 Ed. § 22(b)…
2Cases cited5 opinions
- Jordan v. Group Health Ass'nCourt of Appeals for the D.C. Circuit · 1939
- Meyer v. Building and Realty Service Co., Inc.Indiana Supreme Court · 1935
- Alliance Ins. Co. v. City Realty Co.District Court, M.D. Georgia · 1931
- Physicians' Defense Co. v. CooperCourt of Appeals for the Ninth Circuit · 1912
- Old Colony Trust Co. v. Commissioner of Internal Rev.Court of Appeals for the First Circuit · 1939
3Cited by43 opinions
- Haynes v. United StatesSupreme Court of the United States · 1957
- Charles Dodge Christine Y. Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1993
- Elton E. Dotson and Alrethia Dotson v. United StatesCourt of Appeals for the Fifth Circuit · 1996
- Huddell v. LevinDistrict Court, D. New Jersey · 1975
- United States v. Newton Livestock Auction Market, Inc.Court of Appeals for the Tenth Circuit · 1964
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