[Memorandum Opinion]
TIETJENS, Judge:
Respondent determined deficiencies in petitioner's Federal income tax for 1974 and 1975 in the respective amounts of $3,025 and $1,263.76. The sole issue for decision is whether petitioner is entitled to exclude from gross income the payments he received in 1974 and 1975 as pension payments from the Bank of Greece Employee Pension Fund.
This case was fully stipulated pursuant to Rule 122, Tax Court Rules of Practice...
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