1. Home
  2. Browse Decisions
  3. T.C.
  4. 76 T.C.
  5. 76 T.C. 701 (1981)
 

PEARSON v. COMMISSIONER

Docket No. 12247-79.

76 T.C. 701 (1981)

DONALD B. PEARSON AND MAXINE A. PEARSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 5, 1981.

Attorney(s) appearing for the Case

Donald B. Pearson, pro se.

Daniel P. Ramthun, for the respondent.

OPINION

SCOTT, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1977 in the amount of $1,623. The only issue for decision is whether petitioners are entitled to a disability income tax exclusion for the calendar year 1977 under the provisions of section 105(d), I.R.C. 1954,1 as applicable to years beginning after December 31, 1976.

All of the facts have been stipulated...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases