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BERGER v. COMMISSIONER

Docket No. 5601-77.

76 T.C. 687 (1981)

WILLIAM E. BERGER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 27, 1981.

Attorney(s) appearing for the Case

William E. Berger, pro se.

Dennis R. Onnen, for the respondent.

OPINION

SCOTT, Judge:

Respondent determined a deficiency in the joint Federal income tax of William E. Berger and Karen G. Berger1 in the amount of $2,670.22 for calendar year 1973. The issue for decision is whether under section 104(a)(4), I.R.C. 1954,2 petitioner is entitled to exclude from gross income any portion of the 1973 lump-sum readjustment pay that he received from the U.S. Army...

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