KUHN v. UNITED STATES

No. 12581.

258 F.2d 840 (1958)

Otto E. KUHN and Edna R. Kuhn, Appellants, v. UNITED STATES of America.

United States Court of Appeals Third Circuit.

Decided August 28, 1958.


Attorney(s) appearing for the Case

Leopold Frankel, Paterson, N. J. (Frankel & Frankel, Paterson, N. J., on the brief), for appellants.

David O. Walter, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attorneys, Department of Justice, Washington, D. C., Chester A. Weidenburner, U. S. Atty., George J. Rossi, Asst. U. S. Atty., Newark, N. J., on the brief), for appellee.

Before KALODNER, STALEY and HASTIE, Circuit Judges.


KALODNER, Circuit Judge.

Were payments made to taxpayer by his employer, pursuant to the express provisions of his employment contract, "because of permanent ailment", tax exempt amounts "received through * * health insurance * * *" under Section 22(b)(5) of the Internal Revenue Code of 1939?1

That is the question presented by this appeal from the judgment of the District Court

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