Detective's Vacation And Sick Time Not Excluded From Taxable Income

Clarence William Speer was in Tax Court recently over the $53,513 of unused vacation and sick time that he was paid when he retired in 2009. Now I have these rules about who I root for in Tax Court cases. Generally it is the taxpayer, unless he is being really lame, which is not that unusual. Some people get special consideration in my view, though. In Mr. Speer's case, I give him extra credit for having retired from a really cool job. What job is that, you ask?