Estate of Wright v. Commissioner
United States Tax Court
Pension received by petitioner's decedent from Civil Service Employees' Pension Fund of the City of Nashville for physical incapacity to discharge his duties, not due to accidental injury suffered in the course of his employment, held, exempt from tax as amounts received through health insurance under section 22(b)(5), I.R.C. 1939.
1Opinion of the Court
Estate of Harold Chester Wright, Deceased, Anna Ruth Wright, Executrix, and Anna Ruth Wright v. Commissioner.
Estate of Wright v. Commissioner
Docket No. 73885.
United States Tax Court
T.C. Memo 1960-156; 1960 Tax Ct. Memo LEXIS 134; 19 T.C.M. (CCH) 822; T.C.M. (RIA) 60156;
July 19, 1960
Pension received by petitioner's decedent from Civil Service Employees' Pension Fund of the City of Nashville for physical incapacity to discharge his duties, not due to accidental injury suffered in the course of his employment, held, exempt from tax as amounts received through health insurance under section…
2Cases cited4 opinions
- Haynes v. United StatesSupreme Court of the United States · 1957
- Sibole v. CommissionerUnited States Tax Court · 1957
- Jackson v. CommissionerUnited States Tax Court · 1957
- Otto E. Kuhn and Edna R. Kuhn v. United StatesCourt of Appeals for the Third Circuit · 1958