Gallagher v. Commissioner
United States Tax Court
Under the Air Traffic Controllers Act, Pub. L. 92-297, 86 Stat. 141, petitioner was relieved of his duties as an air traffic controller and opted for the second-career training program provided for by that act.
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Under the Air Traffic Controllers Act, Pub. L. 92-297, 86 Stat. 141, petitioner was relieved of his duties as an air traffic controller and opted for the second-career training program provided for by that act. Held, payments received by petitioner while participating in such program are not workmen's compensation or in the nature of workmen's compensation under sec. 104(a), I.R.C. 1954, and sec. 1.104-1(b), Income Tax Regs., nor payments under a wage continuation plan nor disability payments under sec. 105, I.R.C. 1954.
1Opinion of the Court
Joseph F. Gallagher and Mary J. Gallagher, Petitioners v. Commissioner of Internal Revenue, Respondent
Gallagher v. Commissioner
Docket No. 6173-79
United States Tax Court
75 T.C. 313; 1980 U.S. Tax Ct. LEXIS 25;
November 26, 1980, Filed
Decision will be entered for the respondent.
Under the Air Traffic Controllers Act, Pub. L. 92-297, 86 Stat. 141, petitioner was relieved of his duties as an air traffic controller and opted for the second-career training program provided for by that act. Held, payments received by petitioner while participating in such program are not workmen's compensation or in…
2Cases cited7 opinions
- Peter Vaira and Mary L. Vaira v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
- Vaira v. CommissionerUnited States Tax Court · 1969
- Commissioner v. MunterSupreme Court of the United States · 1947
- Dyer v. CommissionerUnited States Tax Court · 1979
- Gallagher v. CommissionerUnited States Tax Court · 1980
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