Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

Exercise 61

Ted's sister, April, was injured while performing her duties as a police officer. She was in the hospital for three weeks before she died from her wounds. The city paid directly to Ted the worker's compensation benefits due to April before she died, as he is April's only surviving relative. How much gross income does Ted recognize upon receiving the benefits