1. Home
  2. Browse Decisions
  3. T.C.
  4. 25 T.C.
  5. 25 T.C. 220 (1955)
 

CHARLES F. v. COMMISSIONER

Docket No. 46435.

25 T.C. 220 (1955)

CHARLES F. AND HELEN A. BROWN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 31, 1955.

Attorney(s) appearing for the Case

Thomas N. Clifford, Esq., and Sheldon H. Braiterman, Esq., for the petitioners.

Robert A. Bridges, Esq., for the respondent.

Respondent determined a deficiency of $216.68 in the income tax of petitioners for the year 1950. The sole issue is whether a "disability pension" payment of $1,564.20 which Charles F. Brown received in said year from the Baltimore City Police Department, is exempt from tax under section 22 (b) (5) of the Internal Revenue Code of 1939. This section, so far as here material, excludes from gross income and exempts from tax, "amounts received, * * * under workmen's compensation...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases