PIWOWARSKI v. COMMISSIONER

Docket No. 78673.

20 T.C.M. 1510 (1961)

T.C. Memo. 1961-288

Stanley J. Piwowarski and Mary I. Piwowarski v. Commissioner.

United States Tax Court.

Filed October 20, 1961.


Attorney(s) appearing for the Case

Stanley J. Piwowarski, pro se, 27 Dustin St., Saugus, Mass., for the petitioners. Lawrence A. Wright, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in income tax due from petitioners for the taxable year 1957 in the amount of $1,005.32.

The only issue for decision is whether petitioners are entitled to exclude from their gross income for the year 1957 the amount of $4,800 as sick pay.

Findings of Fact

Petitioners were husband and wife, residing in Saugus, Massachusetts, during the year...

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