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banc T.C. Memo. 1985-25; Hines v. Commissioner, 72 T.C. 715, 720
(1979). Accordingly, respondent’s determination shall be
sustained.
Petitioner argues that his 1993 Form W-2 indicates that the
entire distribution is nontaxable sick pay. We disagree.
Petitioner misunderstands the Form W-2, particularly box 13,
which contains the terms “J 0.00”. Code J is explained as sick
pay, and 0.00 indicates that no amount is to be applied for that
category. Thus, in our estimation, the Form W-2 indicates the
opposite, that none of the distributions were for nontaxable sick
pay and that the distributions are, in fact, taxable.
Petitioner also asserts that, assuming we find that the
distributions are taxable, they should not be includable in his
1993 gross income because many payments pertain to years prior to
1993 during which petitioner was unable to work. We disagree.
Petitioner, as a cash basis taxpayer, must include income during
the taxable year it was actually or constructively received.
Sec. 451(a). Since petitioner received $22,820.23 during 1993,
that amount is income for that year.
To reflect the foregoing,
Decision will be entered
for respondent.
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