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BLACKBURN v. COMMISSIONER

Docket No. 22476.

15 T.C. 336 (1950)

GLEN E. BLACKBURN AND MAXINE BLACKBURN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 29, 1950.

Attorney(s) appearing for the Case

William A. Cruikshank, Jr., Esq., and Alva C. Baird, Esq., for the petitioners.

A. J. Hurley, Esq., for the respondent.

The respondent determined deficiencies in the petitioners' income tax liabilities for the years 1946 and 1947 in the amounts of $375.10 and $180.50, respectively.

The sole issue is whether certain amounts received by Glen E. Blackburn during the taxable years 1946 and 1947, pursuant to the provisions of section 4800 of the Labor Code of California should be excluded from gross income as compensation for personal injuries within...

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