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DONAHOE v. COMMISSIONER

Docket No. 47726.

22 T.C. 1276 (1954)

FRANCIS T. DONAHOE AND ANNA T. DONAHOE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 29, 1954.

Attorney(s) appearing for the Case

Francis T. Donahoe, Esq., for the petitioners.

George C. Lea, Esq., for the respondent.

This proceeding involves a deficiency of $663.33 in income tax for 1951. The issue is whether the amount received by petitioner Francis T. Donahoe in a lump sum upon his retirement in 1951, for annual leave accumulated in prior years as an employee of the Federal Government under a permanent civil service status, constitutes "back pay" within the meaning of section 107 (d), Internal Revenue Code of 1939. Petitioners are claiming a refund of $627.35.

FINDINGS OF FACT...

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