Dyer v. Commissioner
United States Tax Court
Petitioner, a teacher in the New York City public school system, was injured in the line of duty. While on leave because of such injury, she received her full salary without being charged with sick leave, under a regulation of the New York City Board of Education. Petitioner was not otherwise covered by any workmen's compensation act.
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Petitioner, a teacher in the New York City public school system, was injured in the line of duty. While on leave because of such injury, she received her full salary without being charged with sick leave, under a regulation of the New York City Board of Education. Petitioner was not otherwise covered by any workmen's compensation act. Held, the regulation of the New York City Board of Education has the force and effect of law and constitutes "a statute in the nature of a workmen's compensation act" (see sec. 1.104-1(b), Income Tax Regs.), with the result that the amounts received by…
1Opinion of the Court
Tannenwald, Judge:
Respondent determined a deficiency of $420 in petitioner’s Federal income tax for the calendar year 1973. The issues for our decision are whether amounts received by petitioner while absent from work due to an injury suffered in the line of duty are excludable from her income under section 104(a)(1)1 and, if not so excludable, the determination of the amount she is entitled to exclude as “sick pay” under section 105(d).
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly. The stipulation of facts, together with the exhibits attached thereto, is…
2Cases cited6 opinions
- Neill v. CommissionerUnited States Tax Court · 1951
- Frye v. United StatesDistrict Court, District of Columbia · 1947
- Blackburn v. CommissionerUnited States Tax Court · 1950
- Board of Education of the City School District of the City of Lockport v. LicataNew York Court of Appeals · 1977
- Stone v. GrossAppellate Division of the Supreme Court of the State of New York · 1966
1 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- William A. Rutter v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1985
- Take v. CommissionerUnited States Tax Court · 1984
- Gallagher v. CommissionerUnited States Tax Court · 1980
- Givens v. CommissionerUnited States Tax Court · 1988
- James A. Picard v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999
20 more not listed; retrieve them via the Exa API.