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MONEY v. COMMISSIONER

Docket No. 29229-83.

89 T.C. 46 (1987)

DANNY K. MONEY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 6, 1987.

Attorney(s) appearing for the Case

John C. Ruckelshaus, for the petitioner.

Brett J. Miller, for the respondent.

OPINION

SIMPSON, Judge:

The Commissioner determined a deficiency of $1,691.14 in the petitioner's Federal income tax for 1980 and an addition to tax of $84.55 under section 6653(a) of the Internal Revenue Code of 1954.1 The issue for decision is whether the mitigation provisions of sections 1311 through 1314 are applicable to a payment received by the petitioner in connection with his retirement fund.

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