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TAKE v. C.I.R. SERVICE

No. 85-7614.

804 F.2d 553 (1986)

Thomas TAKE and Janice Take, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent.

United States Court of Appeals, Ninth Circuit.

Decided November 13, 1986.

Attorney(s) appearing for the Case

William Van Doren, Anchorage, Alaska, for petitioners.

Roger M. Olsen, Martha B. Brissette, Dept. of Justice, Washington, D.C., for respondent.

Before SNEED, KENNEDY and WIGGINS, Circuit Judges.

KENNEDY, Circuit Judge:

Thomas Take, and his wife Janice, appeal from the Tax Court's decision that payments received by Take in 1979 and 1980 were not excludable from income on their joint tax returns as "amounts received under [a] workmen's compensation act[]." I.R.C. § 104(a)(1) (1982).

Take was employed for about ten years as a fire fighter with the municipality of Anchorage, Alaska. Before that, he served as a volunteer fire fighter in and near Anchorage...

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