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HEARD v. COMMISSIONER

Docket No. 92220.

40 T.C. 7 (1963)

EDWARD C. HEARD AND CORA L. HEARD, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 10, 1963.

Attorney(s) appearing for the Case

Henry C. Lowenhaupt, and Owen T. Armstrong, for the petitioners.

Claude R. Sanders, for the respondent.

OPINION

BRUCE, Judge:

Respondent determined a deficiency in income tax for the taxable year 1958 in the amount of $509.07.

The sole question for our determination is whether the sum of $2,224.99,1 received by petitioner Edward C. Heard during 1958 under the Civil Service Retirement Act, as amended, constitutes an annuity taxable to petitioners within the purview of section...

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