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CLEMENS III v. COMMISSIONER

Docket No. 19342-85.

57 T.C.M. 286 (1989)

T.C. Memo. 1989-205

George E. Clemens III and Linda V. Clemens v. Commissioner.

United States Tax Court.

Filed May 1, 1989.

Attorney(s) appearing for the Case

Robert M. Schaufeld and Wayne J. Schaefer, for the petitioners. Theodore Leighton and Michelle A. Missry, for the respondent.

Memorandum Findings of Fact and Opinion

WRIGHT, Judge.

By notice of deficiency dated April 1, 1985, respondent determined a deficiency of $1,748 in petitioners' Federal income tax for tax year 1983. After concessions by petitioners, the sole issue for decision is whether payments received by petitioner, George E. Clemens, III while he was on sick leave were made under a statute in the nature of a Workmen's Compensation Act and thus excludable from gross...

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