MEMORANDUM FINDINGS OF FACT AND OPINION
DEAN, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b) of the Code and Rules 180, 181, and 182.
Respondent determined a deficiency in petitioner's 1992 Federal income tax of $2,224. The sole issue for decision, petitioner having conceded receiving unreported interest income of $18, is whether certain disability pension payments that he received...
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