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RUTTER v. C.I.R.

No. 787, Docket 84-4152.

760 F.2d 466 (1985)

William A. RUTTER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided April 29, 1985.

Attorney(s) appearing for the Case

Gilbert S. Rothenberg, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Martha Brissette, Tax Div., Dept. of Justice, Washington, D.C., of counsel), for respondent-appellee.

Raymond E. Kerno, Little Neck, N.Y. (Joseph G. Metz, Elizabeth Platte Johnson, Law Offices of Richard Hartman, Little Neck, N.Y., of counsel), for petitioner-appellant.

Before VAN GRAAFEILAND, WINTER and PRATT, Circuit Judges.

PER CURIAM:

The sole issue before us is whether payments received by petitioner William A. Rutter while on sick leave from the New York City Police Department as the result of an injury received in the line of duty are excludable from gross income as amounts received under either a workmen's compensation act, 26 U.S.C. § 104(a)(1), or a statute in the nature of a workmen's compensation act, Treas.Reg. § 1.104-1(b) (1982). Finding that these payments meet...

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