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KEES v. COMMISSIONER

Docket No. 8467-95.

77 T.C.M. 1374 (1999)

T.C. Memo. 1999-41

William T. and Kathryn A. Kees v. Commissioner.

United States Tax Court.

Filed February 8, 1999.

Attorney(s) appearing for the Case

William T. Kees, pro se. William Henck, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GALE, Judge:

Respondent determined a deficiency in the amount of $39,612 in petitioners' 1992 Federal income tax, and an accuracy-related penalty under section 6662(a)1 in the amount of $7,922. This case was submitted to the Court fully stipulated pursuant to Rule 122. We must decide the following issues: (1) Whether petitioners are entitled to exclude disability payments from income under...

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