Memorandum Opinion
CANTREL, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.
Respondent determined a deficiency of $3,356 in petitioner's 1987 Federal income tax.
The issue for decision is whether a lump-sum payment received by petitioner from the Civil Service Retirement System (CSRS) is includable in his gross income in the year it was distributed...
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