Rev. Rul. 72-136

An individual was incapacitated and absent from work for a period of six months because of an injury he sustained while performing his official duties as a member of the Fire Department of the District of Columbia. He received his full pay for this period of time, and his absence was charged to administrative leave (rather than sick leave) pursuant to the Act of August 21, 1964 (78 Stat. 582). Section 5 of that Act, 5 U.S.C. 6324, provides, in part, that no sick leave shall be charged to the account of any officer or member of the Fire Department of the District of Columbia for periods of absence due to injury or illness resulting from the performance of duty.

Held, payments received by the fireman for the period of absence from work charged to administrative leave pursuant to section 5 of the Act of August 21, 1964, because of injuries he sustained in the performance of his official duties as a member of the Fire Department of the District of Columbia, are paid under a statute in the nature of a workmen's compensation act and, therefore, are excludable in full from the fireman's gross income under section 104(a)(1) of the Internal Revenue Code of 1954. See Rev. Rul. 59-269, C.B. 1959-2, 39.