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ESTATE OF KAUFMAN v. COMMISSIONER

Docket No. 68587.

35 T.C. 663 (1961)

ESTATE OF LEO P. KAUFMAN, DECEASED, ALPH C. KAUFMAN, EXECUTOR, AND ESTATE OF IDA W. KAUFMAN, DECEASED, ALPH C. KAUFMAN, EXECUTOR, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 30, 1961.

Attorney(s) appearing for the Case

Lee S. Jones, Esq., for the petitioners.

Bart A. Brown, Jr., Esq., for the respondent.

BRUCE, Judge:

This proceeding involves a deficiency in income tax for the year 1955 in the amount of $1,255.89. The sole issue is whether an amount of $5,200 is properly excludible as "sick pay" under section 105 (d), I.R.C. 1954.

FINDINGS OF FACT.

Petitioners are the Estate of Leo P. Kaufman, deceased, Alph C. Kaufman, Executor, and the Estate of Ida W. Kaufman, deceased, Alph C. Kaufman, Executor.

Leo P. Kaufman, hereinafter referred...

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