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HAYE v. COMMISSIONER

Docket No. 24885-81.

46 T.C.M. 980 (1983)

T.C. Memo. 1983-463

Margaret G. Haye and Elbert L. Haye v. Commissioner.

United States Tax Court.

Filed August 9, 1983.

Attorney(s) appearing for the Case

Elbert L. Haye, pro se, Buckeye, Ariz. Doreen M. Susi, for the respondent.

Memorandum Opinion

CHABOT, Judge:

Respondent determined a deficiency in Federal individual income tax against petitioners for 1978 in the amount of $757. After a concession by each side, the issue for decision is whether disability pay received by petitioner-husband in 1978 is includible in gross income under section 105(a),1 or is excludable because of section 105(d).

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