ORDER
This action is before the Court on petition for review of a decision of the Tax Court of the United States. Individual income taxes of Leo P. Kaufman in the amount of $1255.89 for the calendar year 1955 are involved.
The question presented is whether the taxpayer was entitled to exclude $5200 from his gross income for the year 1955 for "sick pay" under § 105 (d), Internal Revenue Code of 1954, (Sec. 105(d), Title 26 U.S.C.).
The case was...
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