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DYER v. COMMISSIONER

Docket No. 3226-75.

71 T.C. 560 (1979)

MADELINE G. DYER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 15, 1979.

Attorney(s) appearing for the Case

Madeline G. Dyer, pro se.

Arthur H. Boelter, for the respondent.

TANNENWALD, Judge:

Respondent determined a deficiency of $420 in petitioner's Federal income tax for the calendar year 1973. The issues for our decision are whether amounts received by petitioner while absent from work due to an injury suffered in the line of duty are excludable from her income under section 104(a)(1)1 and, if not so excludable, the determination of the amount she is entitled to exclude as "sick pay" under section...

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