Anne G. Moholy, as Administratrix of the Estate of Philip F. Moholy, Deceased, and Anne Moholy v. United States

DENMAN, Chief Judge.

This is an appeal from a judgment of the United States District Court for the Northern District of California, denying appellant a refund of federal income tax. 1 The District Court held that a San Francisco fireman’s sick leave pay was not an amount “ ‘received through accident or health insurance * * *, as compensation for * * * sickness * *’ ” and consequently was properly included in his gross income. Appellant contends that this was improper construction of the exclusion provided for in Section 22 (b) (5) of the Internal Revenue Code of 1939. 2

Appellant’s late…