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DeBIASI v. COMMISSIONER

Docket No. 23865-81.

45 T.C.M. 1075 (1983)

T.C. Memo. 1983-161

Connie R. DeBiasi and Thelma M. DeBiasi v. Commissioner.

United States Tax Court.

Filed March 23, 1983.

Attorney(s) appearing for the Case

William J. DeBiasi, for the petitioners. Beth L. Williams, for the respondent.

Memorandum Opinion

KÖRNER, Judge:

Respondent determined a deficiency in income tax for the year 1978 against petitioners in the amount of $2,417. The sole issue which we must decide is whether the amount of $7,560, received by petitioner Connie R. DeBiasi in 1978 as disability retirement payments from the Civil Service Retirement Fund, are includible in his gross income for that year. When the case was called...

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