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LEVESQUE v. COMMISSIONER

Docket No. 22348-95.

77 T.C.M. 1464 (1999)

T.C. Memo. 1999-57

William E. Levesque v. Commissioner.

United States Tax Court.

Filed March 1, 1999.

Attorney(s) appearing for the Case

William E. Levesque, pro se. Carmino J. Santaniello, for the respondent.

MEMORANDUM OPINION

COLVIN, Judge:

Respondent determined a deficiency in petitioner's income tax of $1,836 for 1992. The issues for decision are:

1. Whether pension payments of $7,1011 that petitioner received from his former municipal employer (Pawtucket, Rhode Island) in 1992 are excludable from gross income under section 104(a)(1) as amounts received under a worker's compensation act or a statute in the nature of a...

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