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SELTZER v. COMMISSIONER

Docket No. 25353-93.

71 T.C.M. 3088 (1996)

T.C. Memo. 1996-240

Richard L. and Betty L. Seltzer v. Commissioner.

United States Tax Court.

Filed May 23, 1996.

Attorney(s) appearing for the Case

Richard L. Seltzer, pro se. J. Eric Lawson, for the respondent.

MEMORANDUM OPINION

CARLUZZO, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined deficiencies in petitioners' 1989, 1990, and 1991 Federal income taxes in the amounts of $1,980, $2,032, and $2,332, respectively. The issue for decision is whether petitioners must include in income the entire amount of Civil Service Retirement System (CSRS) retirement benefits...

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