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WEINROTH v. COMMISSIONER

Docket No. 67104.

33 T.C. 58 (1959)

EDWARD I. WEINROTH & EVA WEINROTH, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 19, 1959.

Attorney(s) appearing for the Case

Zachary S. Zimmerman, Esq., for the petitioners.

Norman L. Rapkin, Esq., for the respondent.

OPINION.

MULRONEY, Judge:

Respondent determined a deficiency of $233.84 in petitioners' income tax for the year 1955. The sole question for decision is whether petitioners are entitled to a "sick pay" exclusion under section 105(d) of the Internal Revenue Code of 1954.1

All facts have been stipulated and they are found accordingly.

Edward I. Weinroth (hereinafter called petitioner) and his wife, Eva, filed...

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