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RUGGERE v. COMMISSIONER

Docket No. 7078-79.

78 T.C. 979 (1982)

PIETRO AND CHRISTINA RUGGERE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 14, 1982.

Attorney(s) appearing for the Case

Pietro Ruggere, pro se.

William F. Halley, for the respondent.

NIMS, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1975 of $1,562.1 The issues for decision are (1) the constitutionality of several provisions contained in sections 1042 and 105 pertaining to the treatment of $5,610 of disability payments received by petitioners in 1975: (2) whether petitioners are entitled...

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