SIDORAN v. COMMISSIONER

Docket No. 5912-77.

38 T.C.M. 226 (1979)

T.C. Memo. 1979-56

Paul and Alice J. Sidoran v. Commissioner.

United States Tax Court.

Filed February 15, 1979.


Attorney(s) appearing for the Case

Paul Sidoran, pro se, 1120 East 50th St., Tacoma, Wash. Michael R. McMahon, for the respondent.


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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