Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent, on April 6, 1977, issued a statutory notice in which he determined deficiencies in petitioners' Federal income taxes for their calendar years 1974 and 1975 in the amounts of $1,257.62 and $2,988.83, respectively. The following issues have been presented for our determination: (1) whether amounts received by petitioners as Air Force retirement in 1974 and 1975 represent disability retirement...
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