Green v. Commissioner
United States Tax Court
P1 and P2, a police officer and former firefighter, respectively, received payments under the Connecticut Heart and Hypertension Statute, Conn. Gen. Stat. Ann. sec. 7-433c (West 1989), a statute that provides special compensation to certain police officers and firefighters who develop (either on duty or off duty) heart disease or hypertension. Neither P1 nor P2 included these payments in his gross income for Federal income tax purposes.
Read the full summary
P1 and P2, a police officer and former firefighter, respectively, received payments under the Connecticut Heart and Hypertension Statute, Conn. Gen. Stat. Ann. sec. 7-433c (West 1989), a statute that provides special compensation to certain police officers and firefighters who develop (either on duty or off duty) heart disease or hypertension. Neither P1 nor P2 included these payments in his gross income for Federal income tax purposes. Held: The Connecticut Heart and Hypertension Statute, Conn. Gen. Stat. Ann. sec. 7-433c (West 1989), is not "a statute in the nature of a workmen's…
1Opinion of the Court
LAURENCE R. & ARLINE P. GREEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JOSEPH E. & JUDITH T. GENTLE, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Green v. Commissioner
Docket Nos. 8162-93, 21166-93
United States Tax Court
T.C. Memo 1994-264; 1994 Tax Ct. Memo LEXIS 267; 67 T.C.M. (CCH) 3074;
June 9, 1994, Filed
Decision will be entered under Rule 155 in docket No. 8162-93.
Decision will be entered for respondent in docket No. 21166-93.
P1 and P2, a police officer and former firefighter, respectively, received payments under the Connecticut Heart and Hypertension…
2Cases cited25 opinions
- Commissioner v. JacobsonSupreme Court of the United States · 1949
- United States Trust Co. v. HelveringSupreme Court of the United States · 1939
- United States v. Centennial Savings Bank FSBSupreme Court of the United States · 1991
- Bakelaar v. City of West HavenSupreme Court of Connecticut · 1984
- Ducharme v. City of PutnamSupreme Court of Connecticut · 1971
20 more not listed; retrieve them via the Exa API.