Graves v. Commissioner
United States Tax Court
Held, employee of two companies, who during period of sickness continues to receive his regular wages in excess of $ 100 per week from each employer, is limited to a "sick pay" exclusion of $ 100 per week for each week he is absent from work because of such sickness.
1Opinion of the Court
OPINION.
Scott, Judge:
Respondent determined a deficiency in petitioners’ income tax for the year 1958 in the amount of $398.61. The sole question for decision is whether petitioners are entitled to an exclusion from gross income for wages received by one of them while absent from work on account of sickness in the amount of $1,800 as claimed on their tax return, or are limited to a total exclusion of $900 as determined by respondent.
All of the facts are stipulated and are found accordingly.
Petitioner Arthur O. Graves (hereinafter referred to as petitioner) and his wife, Alice M. Graves, who…
2Cited by3 opinions
- Edwards v. CommissionerUnited States Tax Court · 1962
- Edwards v. CommissionerUnited States Tax Court · 1962
- Graves v. CommissionerUnited States Tax Court · 1961