Memorandum Findings of Fact and Opinion
SACKS, Commissioner:
Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1968 in the amount of $237.51. The sole issue for decision is whether the sum of $1,158.84 received in 1968 by petitioner William J. Orlicky as "sick pay" under a health and insurance plan for sickness was properly excludable from income under the provisions of section 105(d) of the Internal Revenue Code...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
