UNITED STATES v. HAYNES

No. 15655.

233 F.2d 413 (1956)

UNITED STATES of America, Appellant, v. Gordon P. HAYNES and Essie M. Haynes, Appellees.

United States Court of Appeals Fifth Circuit.

April 20, 1956.


Attorney(s) appearing for the Case

Harlan Pomeroy, Trial Atty., Dept. of Justice, Washington, D. C., James W. Dorsey, U. S. Atty., Slaton Clemmons, Asst. U. S. Atty., Atlanta, Ga., Charles K. Rice, Asst. Atty. Gen., Charles D. Read, Jr., Asst. U. S. Attys., Atlanta, Ga., H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., for appellant.

John H. Hudson, William Ralph Hudson, Atlanta, Ga., Thomas E. Berry, Houston, Tex., for appellees.

Before BORAH, TUTTLE and BROWN, Circuit Judges.


TUTTLE, Circuit Judge.

This appeal from a judgment of the district court in favor of the taxpayer raises the question whether payments made by his employer during sick leave, under the employer's disability benefit plan, are exempt from taxation under the provision of Section 22(b) (5) of the Internal Revenue Code of 1939, which exempts "amounts received through * * * health insurance * * * as compensation for * * * sickness".1

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