Givens v. Commissioner
United States Tax Court
Petitioner, a Los Angeles County deputy sheriff, was injured in the course of his employment. Under California Labor Code sec. 4850 and the Los Angeles County Code, he received payments, equivalent to his full salary for 1 year, which the parties agree are excludable under sec. 104(a)(1), I.R.C. 1954, as payments received under a worker's compensation act.
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Petitioner, a Los Angeles County deputy sheriff, was injured in the course of his employment. Under California Labor Code sec. 4850 and the Los Angeles County Code, he received payments, equivalent to his full salary for 1 year, which the parties agree are excludable under sec. 104(a)(1), I.R.C. 1954, as payments received under a worker's compensation act. Thereafter, under the Los Angeles County Code provisions providing for compensation for injuries received in the course of employment, he was paid for his accumulated sick leave. Held, payments received based on accumulated sick leave are…
1Opinion of the Court
OPINION
NIMS, Chief Judge:
This case1 was assigned to Special Trial Judge Helen A. Buckley pursuant to the provisions of section 7456(d)(3) of the Code (redesignated sec. 7443A(b)(3) by section 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755) and Rules 180, 181, and 182.2 The Court agrees with and adopts her opinion which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
BUCKLEY, Special Trial Judge:
Respondent determined a deficiency in petitioners’ 1982 Federal income tax in the amount of $4,179.
FINDINGS OF FACT
Some of the facts have been stipulated and they are so found.…
2Cases cited7 opinions
- William A. Rutter v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1985
- Hawthorn v. City of Beverly HillsCalifornia Court of Appeal · 1952
- Take v. CommissionerUnited States Tax Court · 1984
- Thomas Take and Janice Take v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1986
- Dyer v. CommissionerUnited States Tax Court · 1979
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3Cited by16 opinions
- James A. Picard v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999
- Craft v. United StatesDistrict Court, S.D. Indiana · 1995
- Sewards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2015
- Byrne v. Comm'rUnited States Tax Court · 2002
- Sewards v. Comm'rUnited States Tax Court · 2012
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