Docket No. 9283-95.

72 T.C.M. 1438 (1996)

T.C. Memo. 1996-534

George Kiourtsis v. Commissioner.

United States Tax Court.

Filed December 4, 1996.

Attorney(s) appearing for the Case

Alan E. Rabunski, New York, N.Y., for the petitioner. Gary W. Bornholdt and Lewis J. Abrahams, for the respondent.


RAUM, Judge:

The Commissioner determined a $2,651 deficiency in petitioner's 1992 Federal income tax. The issues for decision are: (1) Whether, pursuant to section 104(a)(4), petitioner may exclude from gross income a $23,094 pension he received from New York City on account of his disability retirement from its Department of Corrections, (2) whether the Commissioner is precluded from including the New York City pension in petitioner's...

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