MEMORANDUM OPINION
NIMS, Judge:
Respondent determined a deficiency of $9,148 in petitioner's Federal income tax for 1999 and an accuracy-related penalty of $1,810 pursuant to section 6662(a) for 1999. Respondent concedes the accuracy-related penalty and the sole issue for our consideration is whether petitioner properly excluded from gross income disability payments that she received under the Public Employees Retirement System of Ohio. Both parties have...
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