Jovick v. United States

Cowen, Chief Judge,

delivered tbe opinion of the court:

In this suit for refund of Federal income taxes, plaintiffs claim that Section 105(d)1 of the Internal Revenue Code of 1054 entitles them to a sick pay-disability exclusion against the disability retirement income reported on their joint returns for 1967 through 1969. For the reasons hereinafter stated, we hold that plaintiffs are entitled to the exclusion.

The material facts are not in dispute. Plaintiff Vance Jovick was a member of the United States Civil Service Retirement System while employed with the Central Intelligence Agency…