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CRYDER v. COMMISSIONER

Docket No. 8246-75.

36 T.C.M. 474 (1977)

T.C. Memo. 1977-103

Herbert E. Cryder and Beatrice L. Cryder v. Commissioner.

United States Tax Court.

Filed April 11, 1977.

Attorney(s) appearing for the Case

Beatrice L. Cryder, pro se, 8792 Quail Rd., Seminole Park, Fla. Roger D. Osburn, for the respondent.

Memorandum Opinion

RAUM, Judge:

Respondent determined a deficiency in petitioners' 1972 Federal income taxes in the amount of $458.21 and an addition to tax under section 6653(a), I.R.C. 1954, in the amount of $22.91. The principal issue is whether petitioners are entitled to a sick pay exclusion under section 105(d)1 for amounts received as a pension from the Air Force. Also in dispute...

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