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HATTON v. COMMISSIONER

Docket No. 3330-81.

45 T.C.M. 528 (1983)

T.C. Memo. 1983-28

Charles A. Hatton v. Commissioner.

United States Tax Court.

Filed January 17, 1983.

Attorney(s) appearing for the Case

Ronald T. Murphy, 402 S. Kentucky Ave., Lakeland, Fla., for the petitioner. John S. Winkler, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $1,436 in petitioner's Federal income tax for 1977. The only issue for decision is whether a disability pension that petitioner received under the Civil Service Retirement System is excluded from his gross income by section 104(a)(4)1 relating to pensions, annuities, or other allowances for personal injuries resulting...

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