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CUSTIS v. COMMISSIONER

Docket No. 18780-80.

45 T.C.M. 40 (1982)

T.C. Memo. 1982-642

Joseph Edward Custis and Shirley May Custis v. Commissioner.

United States Tax Court.

Filed November 8, 1982.

Attorney(s) appearing for the Case

Joseph Edward Custis, pro se, Albin, Wyo. Glenn D. Wilkinson, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined a $2,257 deficiency in petitioners' 1977 federal income tax.

The issue for decision is whether any part of a $15,000 amount which petitioner Joseph Edward Custis received from the Air Force on completion of his military service is excludable from income under section 104(a)(4).1

Joseph Edward Custis will be referred to in this opinion as...

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