Sidman v. United States

LASKER, District Judge.

Plaintiff moves for summary judgment on his complaint pursuant to Rule 56 of the Federal Rules of Civil Procedure, seeking a refund of certain income taxes paid by him on income received by plaintiff Irving N. Sidman (“taxpayer”) 1 for the years 1959 and 1960. Defendant argues in its answering memorandum that the complaint should be dismissed. There is no fac tual dispute. The issue is whether payments received by Irving Sidman upon termination of his employment qualify for exclusion as sick pay under § 105 of the Internal Revenue Code of 1954. (26 U.S.C. § 105).

The…