Simms v. Commissioner of Internal Revenue

FAHY, Circuit Judge.

Petitioner Joseph B. Simms seeks reversal of a decision of the Tax Court of the United States to the effect that he owes a deficiency of income tax for the year 1945 in the sum of $572.71. His position is that the income which resulted in the tax was in legal contemplation received for physical disability incurred in the line of duty as a member of the Fire Department of the District of Columbia. Accordingly, he contends, it was no part of his taxable income because Section 22(b) (5) of the Internal Revenue Code, 53 Stat. 9 (1939), as amended, 26 U.S.C. § 22(b)(5) (1946),…