The Commissioner has determined a deficiency in the income tax of petitioner for the taxable year 1950 in the amount of $354.73. The sole issue for decision is whether the petitioner properly excluded from his reported income for that year under section 22(b)(5) of the Internal Revenue Code of 1939 amounts received by him from his employer as sickness benefits.
FINDINGS OF FACT.
Petitioner is an individual residing at Philadelphia, Pennsylvania. His income...
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