Laverty v. Commissioner
United States Tax Court
Petitioner husband suffered permanent injuries as the result of an accident. After a protracted period of hospitalization and recuperation, he returned to work and, except for a certain portion of each day, when he engaged in necessary physical exercise, he devoted his full time and attention to his work. He continued to receive his full salary. Held, no part of the payments received was excludable from gross income under sec. 105(c), 105(d), or 106, I.R.C. 1954.
1Opinion of the Court
Robert E. Laverty and Elizabeth S. Laverty, Petitioners v. Commissioner of Internal Revenue, Respondent
Laverty v. Commissioner
Docket Nos. 3335-69, 2240-70
United States Tax Court
61 T.C. 160; 1973 U.S. Tax Ct. LEXIS 26; 61 T.C. No. 20;
November 6, 1973, Filed
Decisions will be entered under Rule 50.
Petitioner husband suffered permanent injuries as the result of an accident. After a protracted period of hospitalization and recuperation, he returned to work and, except for a certain portion of each day, when he engaged in necessary physical exercise, he devoted his full time and attention to his…
2Cases cited7 opinions
- American Foundry v. CommissionerUnited States Tax Court · 1972
- Kaufman v. CommissionerUnited States Tax Court · 1961
- Estate of Leo P. Kaufman, Deceased, Alph C. Kaufman, and Estate of Ida W. Kaufman, Deceased, Alph C. Kaufman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1962
- Laverty v. CommissionerUnited States Tax Court · 1973
- Sidman v. United StatesDistrict Court, S.D. New York · 1971
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