PEARSON v. COMMISSIONER

Docket No. 15981-98.

79 T.C.M. 2042 (2000)

T.C. Memo. 2000-160

Asa Eugene Pearson v. Commissioner.

United States Tax Court.

Filed May 18, 2000.


Attorney(s) appearing for the Case

Asa Eugene Pearson, pro se. George E. Gasper, for the respondent.


MEMORANDUM OPINION

GOLDBERG, Special Trial Judge:

Respondent determined a deficiency in petitioner's Federal income tax of $1,453 for the taxable year 1995. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.

After a concession,1 the issue for determination is whether disability payments...

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