Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency of $744.00 in the petitioners' Federal income tax for 1977. The issue for decision is whether the petitioners are entitled to exclude from their gross income any of the disability pension received by Mr. Chapman during 1977.
Findings of Fact
Some of the facts have been stipulated, and those facts are so found.
The petitioners, Eugene...
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