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GREEN v. COMMISSIONER OF INTERNAL REVENUE

No. 1551, Docket 94-4214.

60 F.3d 142 (1995)

Laurence R. and Arline P. GREEN, and Joseph E. and Judith T. Gentle, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided July 21, 1995.

Attorney(s) appearing for the Case

Jonathan J. Klein, Trumbull, CT, for petitioners-appellants.

Jonathan A. Wasserman, Tax Div., U.S. Dept. of Justice, Washington, DC (Loretta C. Argrett, Asst. Atty. Gen., Gary R. Allen and Ann B. Durney, Tax Div., U.S. Dept. of Justice, of counsel) for respondent-appellee.

Before: WINTER, CALABRESI and CABRANES, Circuit Judges.

PER CURIAM:

Laurence and Arline Green and Joseph and Judith Gentle appeal from decisions of the Tax Court holding that benefits they received under the Connecticut Heart and Hypertension Act, Conn.Gen.Stat.Ann. § 7-433c (West 1989), are part of gross income for federal tax purposes. Benefits are paid under Section 7-433c to firefighters and police officers who suffer "either off duty or on duty any condition or impairment of health caused by hypertension or heart...

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