Stout v. Commissioner
United States Tax Court
Petitioner, a fireman with more than 20 years service, applied for retirement on disability. Three physicians determined that he was unable to engage in active fire fighting but was capable of performing light duties. When the fire chief denied his request for disability retirement, petitioner voluntarily retired and qualified for a regular pension.
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Petitioner, a fireman with more than 20 years service, applied for retirement on disability. Three physicians determined that he was unable to engage in active fire fighting but was capable of performing light duties. When the fire chief denied his request for disability retirement, petitioner voluntarily retired and qualified for a regular pension. Held, petitioner is not entitled to a sick pay exclusion under sec. 105(d), I.R.C. 1954, and sec. 1.105-4(a)(3)(i)(A), Income Tax Regs.
1Opinion of the Court
OPINION
Dawson, Judge:
Respondent determined a deficiency of $430 in petitioners’ Federal income tax for the year 1974. The only issue for decision is whether petitioner John E. Stout is entitled to a sick pay exclusion of $4,940.40 in 1974 under the provisions of section 105(d).1
All of the pertinent facts have been stipulated and are found accordingly. They are summarized below.
John E. Stout (petitioner) and Billie L. Stout, husband and wife, were legal residents of Shelbyville, Ind., when they filed their petition in this case. They filed their joint Federal income tax return for the year…
2Cases cited1 opinion
- Walsh v. United StatesDistrict Court, E.D. New York · 1970
3Cited by1 opinion
- Stout v. CommissionerUnited States Tax Court · 1978