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STRICKLAND v. C. I. R.

No. 74-2305.

540 F.2d 1196 (1976)

Zebulon L. STRICKLAND, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided March 15, 1976.

Attorney(s) appearing for the Case

Zebulon L. Strickland, Jr., pro se.

James E. Crowe, Jr., Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Jonathan S. Cohen, Attys., Tax Div., U.S. Dept. of Justice, Washington, D.C., on brief), for appellee.

Before BRYAN, Senior Circuit Judge, and RUSSELL and WIDENER, Circuit Judges.

WIDENER, Circuit Judge:

This appeal involves a claimed deficiency in federal income taxes for the year 1966 in the amount of $380.99. The sole issue presented is whether, because of the retroactive nature of a disability determination made by the Veterans Administration, the appellant, Zebulon Strickland, was entitled to exclude from his taxable income certain payments made to him by the United States Army during the retroactive period. The Tax Court found that the...

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