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REKECZKY v. COMMISSIONER

Docket No. 6320-80.

41 T.C.M. 1481 (1981)

T.C. Memo. 1981-238

Michael and Rosalia Rekeczky v. Commissioner.

United States Tax Court.

Filed May 12, 1981.

Attorney(s) appearing for the Case

Michael Rekeczky, pro se, Las Vegas, Nev. Gail Gibson, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a $410 deficiency in petitioners' 1977 income tax. The sole issue for decision is whether payments received by petitioners from a pension plan were taxable income.

Findings of Fact

Some of the facts have been stipulated and are found accordingly.

Michael and Rosalia Rekeczky, husband and wife, resided in Las Vegas, Nevada at the time they filed their petition...

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