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JOVICK v. UNITED STATES

No. 149-72.

492 F.2d 1215 (1973)

Vance and Virginia JOVICK v. The UNITED STATES.

United States Court of Claims.

June 20, 1973.

Attorney(s) appearing for the Case

Gene W. Reardon, Denver, Colo., atty. of record, for plaintiff. Reardon, Reardon & Reardon, Denver, Colo., of counsel.

Richard D. Silvester, Washington, D. C., with whom was Asst. Atty. Gen. Scott P. Crampton, for defendant. Gilbert E. Andrews Jr., and Theodore D. Peyser, Jr., Washington, D. C., of counsel.

Before COWEN, Chief Judge, and DAVIS, SKELTON, NICHOLS, KASHIWA, KUNZIG and BENNETT, Judges.

COWEN, Chief Judge.

In this suit for refund of Federal income taxes, plaintiffs claim that Section 105(d)1 of the Internal Revenue Code of 1954 entitles them to a sick pay-disability exclusion against the disability retirement income reported on their joint returns for 1967 through 1969. For the reasons hereinafter stated, we hold that plaintiffs are entitled to the exclusion.

The material facts are not in dispute. Plaintiff Vance...

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