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NOTES 261 Tax Lawyer, Vol. 57, No. 1 NOTE FORM AND FUNCTION IN SECTION 104(A)(1) DUAL-PURPOSE STATUTE EXCLUSIONS: BYRNE V. COMMISSIONER In Byrne v. Commissioner,1 the Tax Court held that the taxpayer properly excluded disability retirement benefits from gross income under section 104(a)(1). Section 104(a)(1) excludes from gross income payments received under workmen’s compensation acts.2 Regulations promulgated under this section expaan its reach to encompass “a statute in the nature of a workmen...

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