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CHOSIAD v. COMMISSIONER

Docket No. 9632-78.

40 T.C.M. 1305 (1980)

T.C. Memo. 1980-408

Samuel Chosiad and Ruth G. Chosiad v. Commissioner.

United States Tax Court.

Filed September 22, 1980.

Attorney(s) appearing for the Case

Samuel Chosiad, pro se. Harry Beckhoff, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $1,370.27 in petitioners' Federal income tax for 1975. The only issue for decision is whether petitioners are entitled to exclude under section 104(a)(3)1 any part of the disability retirement annuity payments received by petitioner-husband in 1975.

All of the facts have been stipulated and are so found.

Petitioners, Samuel Chosiad and Ruth G...

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