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BEARD v. COMMISSIONER

Docket No. 22033-80.

47 T.C.M. 911 (1984)

T.C. Memo. 1984-24

James R. Beard and Kathleen T. Beard v. Commissioner.

United States Tax Court.

Filed January 11, 1984.

Attorney(s) appearing for the Case

James R. Beard, pro se. Marion S. Friedman, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

The Commissioner determined a deficiency of $817 in the petitioners' Federal income tax for 1977. The sole issue for decision is whether the petitioners are entitled to exclude from their gross income any of the disability pension received during 1977.

Findings of Fact

At the time of the filing of the petition herein, the petitioners...

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